Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia

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...

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Bibliographic Details
Main Authors: Ritonga, Irwan Taufiq, Suyanto, Suyanto
Format: Article PeerReviewed
Language:English
Published: Taylor & Francis 2022
Subjects:
Online Access:https://repository.ugm.ac.id/278565/1/Ritonga_EB.pdf
https://repository.ugm.ac.id/278565/
https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1964770
https://doi.org/10.1080/09540962.2021.1964770
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Institution: Universitas Gadjah Mada
Language: English