AKSELERASI PERAN TEKNOLOGI DALAM AUDIT SAAT COVID-19

Abstract

Main Purpose - This study aims to examine the adaptive response of auditors during the Covid-19 pandemic. Method - This study uses a qualitative case study approach. Several partners of public accounting firms and senior auditors became the informants. Main Findings - This study shows that auditors respond to the Covid-19 pandemic as an event that requires adaptation. During the Covid-19 pandemic, auditors should include the use of a touch of technology in conducting testing. In addition, auditors also use technology resources at the planning and implementation stages of audits with alternative procedures. Theory and Practical Implications - The use of technology minimizes the limitations of auditing during a pandemic. In addition, the implementation of auditors’ work will be replaced by high-tech digital audit methods and techniques. Novelty - The phenomenon of the Covid-19 pandemic has accelerated the adaptation of technology to the external audit work environment.