PROSEDUR AUDIT UNTUK PERUSAHAAN BERBISNIS TANAMAN SAWIT DALAM UPAYA MENCEGAH TERJADINYA SALAH SAJI LAPORAN KEUANGAN

The purpose of this study is to determine audit risks that may arise from procedures when carrying out procedures, resulting missing a procedure must be carried or lack understanding the client's business, so misstatements made by client become uncorrected which causes presentation financial statements not reflect current state affairs. are actually. It undeniable, Covid-19 outbreak has had huge impact on human life patterns, especially interactions between humans both with outsiders family and internal parties in family, business activities living working earning living. Likewise work scope services, changing patterns also affects planned pattern at Public Accounting Firm. As time went by, government succeeded overcoming development covid outbreak, Accountant Firm changed where currently even implemented inspections office. In order avoid misstatements, auditor carry field checks