Challenges, Opportunities, and Strategies of Audit Engagement in the Time of Crisis

The audit process during the Covid-19 pandemic has changed due to various government regulations regarding social restrictions. These changes impact process, especially related procedures and mobility Despite challenges, auditors must maintain quality. This study aims investigate opportunities, strategies of engagement pandemic. conducts interviews with from Big Four Non-Big evidence, auditor independence, going concern opinion, auditor-client relationships. applies institutional logic generate an understanding pertaining in a time crisis. Auditors make efforts adjust situation by carrying out alternative procedures. Institutional embedded public accounting firms routines, relationship systems, artifacts that are depicted how think work because they have