Auditing in Times of Crisis: A Study on Audit Quality during the COVID-19 Pandemic in Indonesia

Marchella Lukito, Gatot Soepriyanto


The purpose of this research is to examine the impact of the COVID-19 pandemic on audit quality. This research uses a qualitative methodology with an interview approach to examine the impact of the COVID-19 pandemic on six indicators relating to audit quality, including audit procedures, audit fees, and auditor performance. This study obtains data from six professional auditors from both Big 4 and non-Big 4 public accounting firms who worked before and during the COVID-19 pandemic. Due to the increase in uncertainties during the pandemic and regulations that have forced auditors to conduct audit remotely, the findings have shown that the six indicators related to audit quality were indeed been affected by the pandemic; however, the result shows that audit quality is still maintained during the pandemic due to the efforts made by the auditors, regulations and standards that have been issued during the pandemic. To date and to the best of the researchers’ knowledge, there have been limited qualitative studies that discuss the impact of COVID-19 in Indonesia. Therefore, this research fills this gap by discussing and reviewing the impacts of the pandemic on various indicators of audit quality in Indonesia.


Keywords: audit quality, COVID-19, audit fee, audit procedures, auditor’s performance, audit human capital, auditor’s salaries, auditor’s motivation.



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