The Impact of Covid-19 on Audit Quality: A Study at Public Accountants in the Pekanbaru Region, Riau Province

Nurul Yusyawiru, Ezky Tiyasiningsih, Indra Firdiyansyah

2023

Abstract

Auditor’s work experience and professionalism could have significant influence on audit quality, both in conventional audit situations or with remote audits. Extensive experience in conducting audits can help the auditor identify potential risks and problems that affect the quality of the audit report. The auditor’s experience will help them overcome technical issues and adapt to a different audit environment when conducting remote audits. The auditor’s high professionalism is necessary to ensure that client data and information is kept confidential. Thus, the work experience and professionalism of the auditor remain important in a remote audit, but they must also address the challenges that arise in these different audit environments. Appropriate application of technology, a deep understanding of the client’s business, and good cooperation will contribute to better audit quality in these situations. This research was conducted to determine the effects of auditor working experience and professionalism on audit quality with remote audit as moderated. From this research we concluded that work experience and professionalism have significant effect on audit quality and remote audit is moderating variables which affect both work experience and professionalism on audit quality.

Paper Citation

in Harvard Style

Yusyawiru N., Tiyasiningsih E. and Firdiyansyah I. (2023). The Impact of Covid-19 on Audit Quality: A Study at Public Accountants in the Pekanbaru Region, Riau Province. In Proceedings of the 2nd Maritime, Economics and Business International Conference - Volume 1: MEBIC; ISBN 978-989-758-704-7, SciTePress, pages 53-57. DOI: 10.5220/0012627400003798

in Bibtex Style

@conference{mebic23,
author={Nurul Yusyawiru and Ezky Tiyasiningsih and Indra Firdiyansyah},
title={The Impact of Covid-19 on Audit Quality: A Study at Public Accountants in the Pekanbaru Region, Riau Province},
booktitle={Proceedings of the 2nd Maritime, Economics and Business International Conference - Volume 1: MEBIC},
year={2023},
pages={53-57},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0012627400003798},
isbn={978-989-758-704-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd Maritime, Economics and Business International Conference - Volume 1: MEBIC
TI - The Impact of Covid-19 on Audit Quality: A Study at Public Accountants in the Pekanbaru Region, Riau Province
SN - 978-989-758-704-7
AU - Yusyawiru N.
AU - Tiyasiningsih E.
AU - Firdiyansyah I.
PY - 2023
SP - 53
EP - 57
DO - 10.5220/0012627400003798
PB - SciTePress