Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia

Ritonga, Irwan Taufiq and Suyanto, Suyanto (2022) Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia. PUBLIC MONEY & MANAGEMENT, 42 (6, SI). pp. 452-459. ISSN 0954-0962

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Abstract

IMPACT This article provides some lessons for auditing during emergencies. First, during a pandemic, the supreme audit board (SAB) can maintain stability and its legitimacy by completing statutory audits in line with the law and, at the same time, by giving clean audit opinions despite a lack of persuasive audit evidence. Second, regulators should develop audit regulations and guidance for audit during unprecedented events. Third, local governments and the SAB should invest in information technology in order to perform audit procedures remotely and virtually.

Item Type: Article
Uncontrolled Keywords: Audit; Covid-19; financial statements; Indonesia; local government; pandemic
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Economics & Business > Bachelor in Accounting
Depositing User: Sri JUNANDI
Date Deposited: 30 Oct 2024 04:06
Last Modified: 30 Oct 2024 04:06
URI: https://ir.lib.ugm.ac.id/id/eprint/10064

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