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

• Main Authors: Ritonga, Irwan Taufiq, Suyanto, Suyanto
• 格式: Article PeerReviewed
• 語言: English
• 出版: Taylor & Francis 2022
• 主題: Applied Economics; Economics and Business; Economics
• 在線閱讀: 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
• 機構: Universitas Gadjah Mada

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...