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Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia
Public Money & Management ( IF 2.2 ) Pub Date : 2021-08-09 , DOI: 10.1080/09540962.2021.1964770
Irwan Taufiq Ritonga 1 , Suyanto Suyanto 1
Affiliation  

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.

ABSTRACT

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 in terms of accepting a higher audit risk, being more tolerant towards material misstatements and giving clean opinions.



中文翻译:

Covid-19 大流行对地方政府财务报表审计的影响:印度尼西亚的经验

影响

本文为紧急情况下的审计提供了一些经验教训。首先,在大流行期间,最高审计委员会(SAB)可以通过依法完成法定审计来保持稳定性和合法性,同时在缺乏有说服力的审计证据的情况下发表清晰的审计意见。其次,监管机构应制定审计法规和指导,以应对前所未有的事件。第三,地方政府和 SAB 应投资于信息技术,以便远程和虚拟地执行审计程序。

抽象的

本文调查了 Covid-19 大流行对印度尼西亚地方政府财务报表审计的影响。由于大规模的社会限制,审计师只能执行有限的、简单的审计程序。审计师通过在接受更高的审计风险、更能容忍重大错报和发表清晰的意见等方面做出妥协,完成了法定审计。

更新日期:2021-08-09
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