Kemampuan Remote Auditing dalam Meningkatkan Asersi Manajemen di Masa Pandemi

Faiz Azizah, Nanik Wahyuni

Abstract


This study aims to portray whether the results of remote auditing practices using simple facilities can meet auditing standards and are able to convince auditors of management's assertions. Qualitative esearch method employed using a case study approach, namely disciplined comparative studies. The results of this study prove that the switch from auditing practice to remote auditing does not mean that it does not meet the auditing standards, even procedurally the management's assertions are fulfilled. The finding indicates that auditor is not fully convinced as a result of professional skepticism code of ethics of. In order to increase confidence in these management assertions, it is necessary to increase the use of technologies such as blockchain, cloud computing and Big Data.

 

Abstrak


Penelitian ini bertujuan untuk memotret apakah hasil dari praktik remote auditing dengan menggunakan fasilitas yang sederhana dapat memenuhi standar audit dan mampu meyakinkan auditor atas asersi manajemen. Adapun metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus, yakni disciplined comparative studies. Hasil penelitian ini membuktikan bahwa beralihnya praktik audit ke remote auditing bukan berarti praktik menjadi tidak memenuhi standar audit, bahkan secara prosedural asersi manajemennya terpenuhi. Temuan mengindikasikan adanya pengaruh kode etik skeptisisme professional yang menyebabkan auditor tidak memiliki keyakinan sepenuhnya atas asersi manajemen. Guna meningkatkan keyakinan atas asersi manajemen tersebut, perlu adanya peningkatan penggunaan teknologi seperti, blockchain, cloud computing, dan Big Data.


Keywords


Asersi Manajemen; Audit Jarak Jauh; Covid-19;

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DOI: http://dx.doi.org/10.33795/jraam.v6i1.001

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