Audit Quality Analysis During Uncertain Economic Conditions

Dhamayanti, N M Nina Adriana and Darmayasa, I Nyoman and Handayani, Luh Nyoman Chandra (2022) Audit Quality Analysis During Uncertain Economic Conditions. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 8 (1). pp. 89-104. ISSN e-ISSN: 2502-4159 p-ISSN: 2502-3020

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Abstract

This study aims to analyze the audit quality at the People's Credit Agency (BPR) ABC in uncertain economic conditions. This research uses a case study approach through a combination of data collection in the form of scientific observation, in-depth interviews, and literature review. This study involved three key research informants, academics, the head of the audit team, and members of the BPR auditor team. The results of the analysis conclude that remote auditing, time pressure, and going concern assessment have no significant implications for audit quality. Audit quality is still acceptable in the Covid-19 pandemic as long as the BPR ABC auditors have disclosed the situation and conditions in the audit opinion. The limitations of the research are related to the analysis carried out during the Covid-19 pandemic which affects the results and can change if analyzed in different situations. This research contributes to efforts to maintain audit quality at BPRs in uncertain economic conditions

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