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...
Saved in:
Main Authors: | , |
---|---|
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 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Institution: | Universitas Gadjah Mada |
Language: | English |