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

• المؤلفون الرئيسيون: Ritonga, Irwan Taufiq, Suyanto, Suyanto
• التنسيق: مقال PeerReviewed
• اللغة: English
• منشور في: Taylor & Francis 2022
• الموضوعات: Applied Economics; Economics and Business; Economics
• الوصول للمادة أونلاين: https://repository.ugm.ac.id/278565/1/Ritonga_EB.pdf; https://repository.ugm.ac.id/278565/; https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1964770; https://doi.org/10.1080/09540962.2021.1964770

This article investigates the effects of the Covid-19 pandemic on the audit of local government financial statements in Indonesia. Auditors were only able to perform limited, simple audit procedures due to the large-scale social restrictions. Auditors completed their statutory audits by compromising...