Analisis Prosedur Audit Alternatif di Masa Pandemi Covid-19 (Studi Kasus pada Kantor Akuntan Publik HBS di Surabaya). (Analysis of Alternative Audit Procedures in the Covid-19 Pandemic (Case Study at the HBS Public Accounting Firm in Surabaya))

Nurhalizah, Distia (2021) Analisis Prosedur Audit Alternatif di Masa Pandemi Covid-19 (Studi Kasus pada Kantor Akuntan Publik HBS di Surabaya). (Analysis of Alternative Audit Procedures in the Covid-19 Pandemic (Case Study at the HBS Public Accounting Firm in Surabaya)). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Audit merupakan suatu pemeriksaan sistematis oleh pihak independen terhadap laporan keuangan yang telah disusun oleh manajemen beserta catatancatatan dan bukti-bukti pendukungnya dengan tujuan untuk dapat memberikan pendapat mengenai kewajaran laporan keuangan tersebut. Laporan keuangan harus memiliki karakteristik relevan (handal) dan reliabel (dapat dipercaya). Tanpa menggunakan jasa akuntan publik, manajemen perusahaan tidak akan dapat meyakinkan pihak luar bahwa laporan keuangan yang disajikan manajemen perusahaan berisi informasi yang handal dan dapat dipercaya. Independensi merupakan sikap auditor untuk tidak memihak. Pengalaman auditor membantu menghasilkan audit yang berkualitas. Due professional care merupakan kecermatan seorang auditor. Akuntabilitas merupakan dorongan psikologi sosial yang dimiliki seseorang untuk menyelesaikan kewajibannya yang akan dipertanggungjawabkan. Sedangkan perilaku disfungsional auditor merupakan perilaku menyimpang yang dianggap dapat merusak proses audit. Penelitian ini bertujuan untuk menganalisis dan melihat proses pelaksaan audit ditengan pademi covid-19 Tentang Audit akuntansi yang dilakukan oleh KAP HBS Surabaya. Hasil dari penelitian ini adalah Prosedur Audit Alternatif yang dilakukan metode jarak jauh dan menggunakan media online dan tetap memaksimalkan hasil serta menggunakan strategi yang digunakan mengatasi pada setiap bagian proses penugasan audit, meliputi: perencanaan, pemeriksaan dokumen, kerja lapangan, wawancara, dan pertemuan penutupan. Langkah ini juga memaksimalkan penurunan angka penyebaran virus Covid-19.

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