Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia
This article investigates the effects of the Covid-19 pandemic on the audit of local government financial statements in Indonesia. Auditors were only able to perform limited, simple audit procedures due to the large-scale social restrictions. Auditors completed their statutory audits by compromising...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Taylor & Francis
2022
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/278565/1/Ritonga_EB.pdf |