The Impact Of Covid-19 On Audit Quality And Procedures For External Auditors (Literature Review)
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Abstract
This study aims to determine the impact of the Covid-19 on the quality and audit procedures carried out by external auditors and how to find solutions to minimize the impact. The research method used is literature review, by tying to dissect information about how the impact of covid-19 on the quality and audit procedures carried out by external auditors. The results of this study identified the presence of covid-19 had an impact on the quality and audit procedures carried out. The results of several previous studies on this topic are still inconsistent, so that other studies are needed to expand the literature.
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