2019冠状病毒病对外部审计师审计质量和程序的影响(文献综述)

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-04-25 DOI:10.47153/afs32.6382023

Luthfi Siti Nur Fadillah

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引用次数: 0

摘要

本研究旨在确定2019冠状病毒病对外部审计师的质量和审计程序的影响，以及如何找到解决方案，以尽量减少影响。使用的研究方法是文献综述，通过剖析有关covid-19对外部审计师实施的质量和审计程序的影响的信息。该研究的结果确定了covid-19的存在对所开展的质量和审计程序的影响。之前几项关于该课题的研究结果仍不一致，需要其他研究来扩充文献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Impact Of Covid-19 On Audit Quality And Procedures For External Auditors (Literature Review)

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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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.