Effect of Covid-19 on Audit Evidence Collection and Its
Relationship with Fraud Detection
Hisyam Ramadhan Nurendy Candra
Accounting Department, School of Accounting Department, School of
Accounting, Bina Nusantara Accounting, Bina Nusantara
University, Jakarta, Indonesia University, Jakarta, Indonesia
hisyam.ramadhan@binus.ac.id nurendy.candra@binus.ac.id
ABSTRACT
During the COVID-19, mostly human activities were hampered.
In the heat of the Pandemic, human activities are encouraged to
follow the Work from Home (WFH) policy. This creates obstacles to
the process of collecting company data by the accountants for audit
purposes by the auditors. The Auditors also have to make sure of
the sufficiency and relevancy of the audit process that has been
determined. In addition to collecting data for auditing, the auditor
must also have to be able to detect potential fraud that occurs, With
the Work from Home (WFH) policy which indirectly affects the
movement of the auditors due to the existence of these limitations
become it becomes a new challenge for auditors to continue to be
able to detect potential fraud and it is hoped that later the results of
the audit will meet with the financial statements users expectation.
CCS CONCEPTS
• Human-centered computing → Accessibility; Accessibility
technologies; • Applied computing → Law, social and behavioral
sciences; Economics; • General and reference → Document types;
Surveys and overviews.
KEYWORDS
Keyword: Covid-19, Auditing, Fraud Detection, Audit Evidence
ACM Reference Format:
Hisyam Ramadhan, Nurendy Candra, and Gen Norman Thomas. 2022. Effect
of Covid-19 on Audit Evidence Collection and Its Relationship with Fraud
Detection. In 2022 The 8th International Conference on Industrial and Business
Engineering (ICIBE 2022), September 27–29, 2022, Macau, China. ACM, New
York, NY, USA, 5 pages. https://doi.org/10.1145/3568834.3568909
1 INTRODUCTION
1.1 Research Background
At the end of 2019, the whole world was shocked by the emergence
of the Covid-19 virus which was spreading very quickly. Even this
virus is feared to interfere with human activities in carrying out
Permission to make digital or hard copies of all or part of this work for personal or
classroom use is granted without fee provided that copies are not made or distributed
for profit or commercial advantage and that copies bear this notice and the full citation
on the first page. Copyrights for components of this work owned by others than ACM
must be honored. Abstracting with credit is permitted. To copy otherwise, or republish,
to post on servers or to redistribute to lists, requires prior specific permission and/or a
fee. Request permissions from permissions@acm.org.
ICIBE 2022, September 27–29, 2022, Macau, China
© 2022 Association for Computing Machinery.
ACM ISBN 978-1-4503-9758-2/22/09. . . $15.00
https://doi.org/10.1145/3568834.3568909
Gen Norman Thomas
Accounting Department, School of
Accounting, Bina Nusantara
University, Jakarta, Indonesia
gen_nt@binus.ac.id
their work. In early March 2020, the Indonesian government con-
firmed that this virus had entered and spread to all parts of the
region. The government quickly acted by enacting Work from Home
regulations. Therefore, many aspects of the field are affected. Not
only in the health sector, but also in the economy and infrastructure.
The auditors are no exception to the impact of this regulation. Work
from Home affect the implementation of the audit. This pandemic
has had an impact on several changes to the auditor’s working
mechanism. However, with advances in technology and informa-
tion, auditors can work remotely. This is what makes it interesting
for us to research more about what auditors face while working
from home. As we know, auditors work directly and sometimes are
required to go directly to the field. This research is important to
do because it can be a measure of how effective work from home
regulations are on the effectiveness and efficiency of the work of
auditors. We also need to see further whether working from home
can create new problems for auditors in fraud detection and report
misstatement.
The difference between this research and previous research is
to look at audit quality during the pandemic, which is influenced
by audit data collection. This study places more emphasis on how
auditors perform remote audits and avoid fraud that might occur
during remote audits. This research is expected to be able to find out
what needs to be addressed in the shortcomings and shortcomings
of remote auditing. Especially in the last 2 years, we hope that the
auditors have more preparation while working at home, such a
good connection and save travel costs.
1.2 Research Question
• How do auditors collect audit data during the Covid-19 pan-
demic?
• Did the auditors experience problems in the process of col-
lecting audit data during the Covid-19 pandemic?
• What is the relation between Audit Evidence and Fraud
Detection?
• How do auditors detect fraud during the Covid-19 pandemic?
• Has there been a change in the way auditors detect fraud
during the covid-19 pandemic?
1.3 Research Objective
During the COVID-19 pandemic, people in many countries world-
wide experienced some form of negative emotional experience. The
concept of “new normal” that emerged with COVID-19 has dramat-
ically affected the individuals’ life quality [1]. The purpose of this
research is to further analyze the effects of working from home
regulations in terms of the effectiveness of auditor performance.
ICIBE 2022, September 27–29, 2022, Macau, China
The auditor must work with strong and realistic physical evidence,
it is necessary to know whether the current regulations that have
been applied for the last 2 years can provide better audit results, or
in fact many errors occur, for example omissions in presentation
data, lack of valid information. It is hoped that this research can
find balanced results and do not harm anyone. Also, we hope that
the current technology will give a lot of advantages for the auditors.
2 LITERATURE REVIEW
2.1 Auditing
W Robert Knechel [2] regulations on the audit profession are in-
creasing significantly and rapidly. However, despite the significant
improvement in audit quality and complaints about excessive au-
dits, there are still concerns that audit quality will be lower than
some stakeholders would like. Ultimately, the question of good
exam quality depends on your point of view. It may be helpful
to rethink what the term “audit quality” means in order to adjust
for potentially conflicting views on audit quality. Whittington, O.
Ray dan Kurt Pann [3] Audit is an independent accounting firm’s
examination of a company’s financial statements. The audit con-
sists of an investigation looking for accounting records and other
evidence to support the financial statements. Auditors determine
whether financial statements provide fair and equitable financial
statements by understanding the company’s internal controls, re-
viewing documents, observing assets, conducting internal and ex-
ternal investigations, and performing other operating procedures.
Gather the evidence you need to do. An overview of the company’s
financial position. companies and activities during the audit period.
Basically, Auditing is the process of collecting and investigating
evidence about information to determine and report the degree of
agreement between information and specified criteria.
2.2 Audit Evidence
Morariu, Ana et al. [4] Auditors quality depends upon the pro-
fessional judgment concerning the audit technical standards, the
accounting references and nevertheless upon the auditor’s ethics.
This is one of the reasons for which the financial audit is one of
the edges of economical research, highlighting the credibility of
financial statements. [5] The financial statements are prepared by
management using the accounting records of the organization. It
is the duty of the auditor to acquire audit evidence by testing the
accounting records that support the financial statements created
by management and by acquiring other audit evidence. In general,
methods should be used to check the accounting records. If the audi-
tee has a sufficiently potent motivation for committing fraud, both
inherent risk and audit risk increase with audit evidence [6]. The
chance of detection continually rises as audit evidence does. When
the auditor has audit evidence, audit risk increases if the auditor
has a sufficiently strong motivation to prevent false rejection. Hery
[7] Audit evidence is divided into 7 types there are Physical ex-
amination, Observation, Confirmation, Interview, Documentation,
Analytical procedure, and Recalculation.
2.3 Fraud Detection
One method of detecting fraud is to check for suspicious changes
in user behavior [8]. Identify financial statement fraud factors and
Hisyam Ramadhan et al.
rank their relative importance [9]. Skousen,C.J., Smith,K.R. and
Wright,C.J. [10] according to Cressey’s theory pressure, opportunity
and rationalization are always present in fraud situations. Review
previous research to identify possible indicators of fraud. If the
auditor finds discrepancies in the data such as numbers that do not
match, the auditor needs to notify the more competent party to
carry out further investigations.
2.4 Work From Home During Pandemic
Situation
During the pandemic situation, all sectors of work be hindered
from work. Auditors are no exception. Auditors need to adapt again
in adjusting audit procedures so that the quality of the audits pre-
sented does not decrease in quality. Chandrasekar [11] states that
when building a work environment, both the roles of Organiza-
tion are needed to increase employee productivity and benefit the
organization. The working environment is usually done by office
workers, but during this pandemic almost all workers work from
home. Organisational and job-related factors are more likely to
affect WFH employees ’ satisfaction and perceived productivity
than work styles and household characteristics [12]. The auditors
usually use internet while working from home. Kraut and Burke
[13] stated that positive or negative Internet usage relates to how
individuals use the Internet, what they talk about with others when
using the Internet, and whom they talk to.
3 METHOD
This research will use the qualitative method, with descriptive
studies as the study design. Qualitative research. The data will be
analyzed by using thematic analysis [14], The researcher will collect
data from the voice recordings or zoom recordings and then The
researcher will decide whether the interview results are relevant
to the research objectives, because the results of this study will
provide an overview of a phenomenon, namely Audit Evidence
Collection and its relationship with fraud detection during the
Covid-19 pandemic, a descriptive study is utilized.Primary and
secondary data were employed in this research. During the Covid-
19 pandemic, primary data was gathered by conducting interviews
with informants who provided explanation about the collecting of
audit evidence and its relationship to fraud detection.
The researcher employed a semi-structured interview in which
respondents were permitted to respond based on their own expe-
riences and the interviews were performed to address the given
themes [15]. Secondary data is sourced from documents that can
complement primary data and can provide an overview in achiev-
ing research objectives. Secondary data collection techniques using
non-behavioral observations, analysis of records using documents
related to accounting standard and audit guideline.
4 RESULT AND DISCUSSION
In this study, the researcher will explain the results of the data ob-
tained through face-to-face interviews and virtual interviews using
online media (Zoom) and have been examined. Interview questions
were given to auditors who carried out the audit process during the
Covid-19 pandemic. Research questions get 6 interviewees (Table
1) consisting of 2 partners, 1 manager, and 3 senior auditors with a
Effect of Covid-19 on Audit Evidence Collection and Its Relationship with Fraud Detection
Table 1: List of Interviewee
Interviewees Audit Experience Interview Duration
Mr. AS 26 years 54 minutes
Mr. S 10+ years 27 minutes
Mrs. R 23 years 41 minutes
Mr. A 5 years 19 minutes
Mrs. L 25 years 11 minutes
Mr. Z 5 years 17 minutes
range of experience working as an auditor from 5 years to 26 years
obtained from 2 different non-big four KAPs and all respondents
are domiciled in Jakarta.
4.1 Audit Evidence Collection During the
Pandemic
Covid-19 pandemic and there are some additional challenges to
acquire those evidence therefor some adjustment needed to be
made especially during the early days of the Covid-19 pandemic
or when there is a spike of Covid-19 infection in the region where
there are strict restrictions in place. Illuzzi, K., Landes, C., Durak,
R., & Groskopt, T., [16] Stated that now it is expected that auditors
are using technology in performing audit procedures more than
ever.Auditor Reanita stated to us that:
“In the early days of the pandemic, we set everything to virtual,
now that we’re (Auditors and Clients) vaccinated, it’s okay if they
want to meet up”
Auditor Ade Simatupang also stated to us that:
"It also depends on the client decision, indeed there are also clients
who don’t want to be visited so we communicate by email, com-
munication by email and Zoom meeting without the presence of
the client because the client is limiting access on site, but there are
other clients of mine that keep welcome to me if we have a visit (in
regards of Social Distancing and Health Protocol).”
4.1.1 Physical Examination and Observation. If during the physical
examination and observation, the auditor cannot come on site, the
inspection will be carried out virtually using available technology
to check inventory counts, auditors may want to use technology
such as camera systems with live video feeds.Auditor Sandy stated
to us that:
“Using two-way video communication can be via whatsapp and
with two device one is held by the counter (Focus on the assets)
and the other records the person who counts it (Surrounding view)
so we can be sure that the item is really there”
Auditor Reanita also stated that:
“For observation the method is almost the same (virtually using
video or video conference), but if there is something that needs to
be clarified, there will be a virtual meeting with the client to discuss
it.”
And if there are things that need to be clarified, the auditor will
hold a virtual meeting with his client to get confirmation about the
results of the Physical Examination and Observation and conduct
additional discussions so that the auditor feels comfortable and
ICIBE 2022, September 27–29, 2022, Macau, China
satisfied with the results of the examinations they do so that the
audit evidence obtained is as much as possible and indeed true.
4.1.2 Confirmation And Interview. Confirmation is the process of
receiving a response from a third party, both verbally and in writing
it can also be an interview or question and answer with clients is
an effort to obtain information orally and in writing from clients
as a form of response to questions posed by the auditor [6]. during
the pandemic where auditors cannot carry out the confirmation
process and direct interviews with clients, they will do so via email,
telephone, and video conference. Auditor Ali stated to us that:
“For Confirmation we send a form to the client and then the
client sends it to the third party finally the third party make the
confirmation and send it to the Auditor the method is the same . . ..
For the interview we usually use Skype or zoom”
4.1.3 Documentation. Hery [6] stated that the auditors review or
investigate client documents and records to support the information
presented or should be reported in the financial statements. In
pandemic conditions where auditors are unable to process physical
documents directly, auditors are more likely to request softcopy
client document files but often if auditors are not satisfied with
the softcopy documents, they will ask for hardcopy documents
(photocopy documents) to the client, but sometimes, if necessary,
the auditor can request the client’s original documents to be sent
to the auditor. Auditor Ade stated that:
“Ideally, we have softcopy and hardcopy, but for certain clients
who may be difficult to visit or limiting visitors, we have the soft-
copy and we then print it into hardcopy”
Auditor lisa also stated that:
“Because by regulation the auditor must have working papers
so the auditor will still ask for documents from the client”
4.1.4 Analytical Procedure and Recalculation. Hery [6] stated that
analytical procedure is a Comparisons and linkages are used in
analytical techniques to see whether the account balances or other
data that appear is reasonable or rational and for recalculation Re-
calculation or recalculation involves re-checking the sample count
that has been done by the client. for these two things there is no
significant difference during the pandemic because both only re-
quire data from the client and will be carried out by the auditor
directly. Auditor Zainal stated to us that:
“Analytically, the procedure is not too different because it can be
done at home or at the auditor’s office, so there is no need to go here
and there, the data from the client in the form of softcopy is already
in excel, so we make an analysis from it. . . for recalculation, it’s
the same as analytical procedure from softcopy of financial reports.
they give the details we and make the recalculation.
4.2 Obstacles faced and things to pay attention
to on colleting audit evidence during the
covid-19 pandemic
During the Covid-19 pandemic, the most significant obstacle was
things that were usually done in person or on the spot. [17] There
is nothing that replaces the process of seeing directly, being able to
pay attention to the smallest details such as seeing body language,
smelling smells, and being able to pay attention to the surroundings
as a whole. Especially if the auditee is not ready or does not have
ICIBE 2022, September 27–29, 2022, Macau, China
the technology to facilitate the way the auditor works. As auditor
Ade explained:
“The most affected are activities that are require direct visits
such as Observation and Physical Examination”
In addition, communication becomes hampered with the auditee
it makes it difficult for auditors to pay attention to the process of the
company as a whole so that the auditor cannot provide potential
useful information. Therefore, auditors are expected to adapt to the
conditions of the Covid-19 pandemic and must pay more attention
to details in order to obtain optimal audit evidence. Auditor Ade
also mentioned that:
“Able to adapt to the need for obtaining audit evidence ... because
the Covid-19 condition should not reduce or not limit the auditor
in obtaining audit evidence outlined by the standard, although the
auditor must remain careful as I said earlier if we are unable to
check the on site auditor must communicate with the client that
we must still obtain audit evidence, how do we get it? well, we
must discuss it with the client... in terms of physical observation,
we must discuss what is the best method that both parties can find
a win-win solutions”
4.3 Audit Evidence Quality During the
Pandemic
Nugraha and Syafdinal, S. [18] stated that the effect of audit evi-
dence on audit quality is significant. This means that the higher
the audit quality, the more dependable the audit evidence obtained
by the auditor is. There is no change in the procedure of taking the
audit evidence because the quality of the audit evidence obtained
just have little or no changes between the quality of audit evidence
in the period before and after the pandemic. Auditor Rianita stated
to us that:
“It’s just the same (quality of audit evidence) the quality of audit
evidence depends more on how we use technology and we are more
active in tracking down supporting documents that haven’t been
received...but the quality is the same between remote audits and
conventional audits... but I’m more satisfied for those before the
pandemic... conservatively, I’m more confident (on taking audit
evidence before the pandemic)”
It’s just that because of the pandemic, auditors must adapt to
existing problems either on site or remotely there are new chal-
lenges and have to use a different way in the process of taking audit
evidence, this tends to result in a process of taking audit evidence
that is more complicated and takes more time.
4.4 Audit Evidence on Fraud Detection
Septarini, Dina F. [19] stated that to uncover fraud using audit evi-
dence, the auditor must collect and evaluate sufficient, competent,
and relevant evidence also The impact of audit evidence on indepen-
dent auditors’ opinions in order to provide an opinion on audited
financial statements and detect fraud varies greatly. Auditor Sandy
stated to us that:
“The role of audit evidence in fraud detection is significant be-
cause from the financial statements to the SOP and then continues
to audit evidence if there has been something odd, maybe it will be
detected from there, but to find out more about this we need more
specific audit to accurately detect fraud.”
Hisyam Ramadhan et al.
The significance of audit evidence in detecting fraud is quite
high because when the auditor finds a discrepancy between the
audit evidence obtained and the financial statements they provide,
from there the auditor will ask for further information and discuss
with the client first before concluding that there is fraud or not.
4.5 Obstacles faced on detecting fraud during
the covid-19 pandemic
During a pandemic where the auditor is unable to collect audit
evidence on site, it creates obstacles in detecting fraud because
when completing the documents and data required by the auditor
sometimes the client provides incomplete data and often does not
match what the auditor asks for so It takes longer for the auditor to
explain and communicate to his client, while the client himself also
takes longer to process instructions from the auditor and provide
the right documents and data.Auditor Lisa Stated that:
“The obstacle is in the form of yet another limitation, the lim-
itation is in the form of time and a health protocol is needed for
tracing evidence (if the auditor has to visit a client) so that it takes
longer time to trace fraud”
And to overcome the existing obstacles to detect fraud during the
covid-19 pandemic, the auditor must be more careful in carrying
out each audit process, especially in taking audit evidence during
the pandemic, besides that the auditor must be able to establish
optimal communication with his clients so that if there are things
that need to be discussed further problems can be resolved quickly
and accurately in the other hand clients are also need to facilitate
auditors during auditing process took place. auditor sandy stated
to us that:
“The solution is we must be able to communicate with man-
agement to fulfill the needs of the audit process...the advice is for
management to be ready if the auditor needs additional information
or documents.”
There for the cooperation between auditor and the client or the
management is required more than ever in situation like covid-19
pandemic in order to collect audit evidence, detecting fraud, and
audit process in general correctly and accurate.
5 CONCLUSION
During the audit process, especially in term of collecting audit
evidence and detecting fraud, the auditor experienced the most
severe difficulties or obstacles at the beginning of the Covid-19
pandemic that happened in 2020 in Indonesia where this situation
had a shock effect on human activity, this had an impact on how
auditors and their clients work so that both auditors and auditees
have to make some modifications and adapt according to the condi-
tions they have and their capability to respond to those changes.
From the results of our interviews (table 2) and data processing,
we found that during the early days of the pandemic the auditors
and auditees were still able to carry out the audit process, espe-
cially in taking audit evidence and detecting fraud in accordance
with existing audit standards by using a combination of remote
auditing and on-site auditing if necessary.Partial Remote Audit is
the audit will be conducted utilizing a combination of remote and
on-site methods, with the remote portion of the audit following
the traditional audit course while employing technology means
Effect of Covid-19 on Audit Evidence Collection and Its Relationship with Fraud Detection ICIBE 2022, September 27–29, 2022, Macau, China

Table 2: Result of the interviews

Audit Evidence Impact

Physical Examination and Observation Medium impact, Because the auditors can use technology like video call, zoom meeting,
google meet and any other apps that support 2 way live communication.
Confirmation and Interview Small impact, because during the pandemic the auditors can still carry out the
confirmation process and direct interviews with clients, they will do so via mail,email,
telephone, and video conference.
Documentation Small impact, auditors are more likely to request softcopy client document files but the
auditors could still get their client data via courier
Analytical Procedure and Recalculation No impact, because there is no significant difference before pandemic and after work
from home policy because the work could be done remotely
Audit Evidence Quality Medium impact, because the procedure of collecting the Audit Evidence needed is not
that different its just there need to be an extra process or steps on how the Auditors
collect and make sure that the audit evidence is reliable whitout having to be on site.
Audit Evidence on Fraud Detection Medium impact, The Auditors could still maximized their fraud detection process using
audit evidence as one of their tools using live video conferences.

to obtain the relevant evidence [20]. With the experience gained
by auditors and auditees in 2020, they can refine and make better
audit plans so that audit evidence collection and fraud detection
carried out in 2021 and 2022 can be carried out more easily and
even better also thanks to the relaxation of the rules for traveling
and the vaccination carried out by the government.
REFERENCES
[1] Karakose, T.; Ozdemir, T.Y.; Papadakis, S.; Yirci, R.; Ozkayran, S.E.; Polat, H. Inves-
tigating the Relationships between COVID-19 Quality of Life, Loneliness, Happi-
ness, and Internet Addiction among K-12 Teachers and School Administrators—A
Structural Equation Modeling Approach. Int. J. Environ. Res. Public Health 2022,
19, 1052.
[2] W Robert Knechel (2016). Audit quality and regulation. International Journal of
Auditing 20 (3), 215-223.
[3] Whittington, O. Ray dan Kurt Pann (2012). Principle of Auditing and Other
Assurance Service, 18 th Edition, Mc-Graw- Hill, New York, NY.
[4] Morariu, Ana et al. (2009). Audit Evidence – Top Argumen for Final Audit Opini.
Academy of Economic Studies Bucharest, 3(2), 501-507.
[5] Zuca, S. (2015). Audit evidence – necessity to qualify a pertinent opinion.
Procedia Economics and Finance, 20, 700–704. https://doi.org/10.1016/s2212-
5671(15)00126-4 Shaio Yan Huang & Chi-Chen Lin & An-an Chiu & David C. Yen,
(2017)."Fraud detection using fraud triangle risk factors, "Information Systems
Frontiers, Springer, vol. 19(6), pages 1343-1356, December.
[6] Ohta, Y. (2009). The role of audit evidence in a strategic audit. Journal of Account-
ing and Public Policy, 28(1), 58–67. https://doi.org/10.1016/j.jaccpubpol.2008.11.
005
[7] Hery. (2015). Analisis laporan keuangan : pendekatan rasio keuangan. CAPS
(Center for Academic Publishing Service).
[8] Fawcett, T., Provost, F. Adaptive Fraud Detection. Data Mining and Knowledge
Discovery 1, 291–316 (1997). https://doi.org/10.1023/A:1009700419189
[9] Shaio Yan Huang, Chi-Chen Lin, An-An Chiu, David C Yen. Fraud detection
using fraud triangle risk factors. Information Systems Frontiers 19 (6), 1343-1356,
2017
[10] Skousen, C.J., Smith, K.R. and Wright, C.J. (2009), "Detecting and predicting
financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99
[11] Chandrasekar. (2011). Workplace environment and its impact on organisational
performance in public sector organizations. International Journal of Enterprise
Computing and Business Systems, 1 (1).
[12] Baker, E., Avery, G. C. & Crawford, J. (2007), Satisfaction and Perceived Produc-
tivity when Professionals Work From Home , Research and Practice in Human
Resource Management , 15 ( 1 ) , 37-62.
[13] Kraut, R.; Burke, M. Internet use and psychological well-being: Effects of activity
and audience. Commun. ACM 2015, 58, 94–100.
[14] Kiger, M. E., & Varpio, L. (2020). Thematic analysis of qualitative data: Amee
Guide no. 131. Medical Teacher, 42(8), 846–854. https://doi.org/10.1080/0142159x.
2020.1755030
[15] Sugiyono (2013). Metode penelitian kuantitatif, kualitatif, dan R&D. ALFABETA,
CV.
[16] Illuzzi, K., Landes, C., Durak, R., & Groskopt, T., 2020. Consequences of covid-19
potential auditing challenges. Center for Plain English Accounting. AICPA’S
National A&A Resource Center, Special Report.
[17] Litzenberg, R., & Ramirez, C. F. (2020). Remote audit process during and after
covid-19: short- and long-term implications. In The Institute of Internal Auditor.
[18] Nugraha, B., & Syafdinal, S. (2021). The effect of competence, Independence,
accountability, and audit evidence on Audit Quality. International Journal of
Multicultural and Multireligious Understanding, 8(7), 653. https://doi.org/10.
18415/ijmmu.v8i7.2936
[19] Septarini, Dina F. "Bagaimana Bukti Audit Dapat Mengungkap Fraud?" Jurnal
Ilmu Ekonomi & Sosial Unmus, vol. V, no. 2, 2014.
[20] Tysiac, Ken. 2020. Remote auditing comes to forefront during pandemic. Journal
of Accountancy. Online Issue. Retrieved from: https://www.journalofaccountancy.
com/news/2020/mar/remote-auditing-during-coronaviruspandemic.html.