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 i...

This paper aims to examine and analyze the effect of size Public Accounting Firm (KAP), audit opinion, leverage, on auditor switching. research was conducted using associative secondary data. The population in this study were all property real estate companies listed Indonesia Stock Exchange 2016-2020, totaling 54 companies. With purposive sampling, sample that met criteria 42 with a total 210 ...

We present Data Auditor, a tool for exploring data quality and data semantics. Given a rule or an integrity constraint and a target relation, Data Auditor computes pattern tableaux, which concisely summarize subsets of the relation that (mostly) satisfy or (mostly) fail the constraint. This paper describes 1) the architecture and user interface of Data Auditor, 2) the supported constraints for ...

Mandatory auditor rotation is designed to increase auditor independence. However, there already exist substantial regulations that ensure auditor independence, such as mandatory audit partner rotation, requiring auditor selection and supervision by audit committees consisting of independent directors, and limitations on the non-audit fees audit firms receive from the companies they audit. Many ...

The main purpose of this study is to examine the role Statement on Auditing Standards (PSA) No. 30 which requires an independent auditor evaluate management actions overcome financial distress company reduce possibility going concern opinion acceptance. Implementation turnaround initiatives consists additional capital, borrowing and debt restructuring, asset sales cost reduction activities. pop...

This study examines the association between auditor-provided tax services (APTS) and financial reporting quality to determine if APTS impairs auditor independence or generates knowledge spillover. Lower (higher) financial reporting quality is generally viewed as evidence supporting auditor independence impairment (knowledge spillover). We use the quality of the income tax accrual estimate from ...

ACKNOWLEDGMENTS We would like to thank Daniel O'Leary (editor), Bob Berry (former editor) for the encouragement and three anonymous referees for their helpful comments. Summary Auditor appointment can be regarded as a matter of pursued audit quality and is driven by several factors. The adoption of an effective auditor procurement process increases the likelihood that a company will engage the ...

The work of independent auditors involves two basic activities—evidence collection and evidence evaluation. Substantial agreement exists concerning the types of evidence that should be collected in particular situations and the appropriate collection techniques. The evidence-evaluation activity, however, is less susceptible to codification. As a result, the auditing profession relies heavily up...

We investigate the effectiveness of proportionate liability in reducing the probability of fraud and audit risk relative to joint and several liability in two strategic audit settings: one that provides conclusive evidence of fraud and one that provides inconclusive evidence of fraud. In both settings the auditor makes an audit effort choice, but in the second setting the auditor also evaluates...