Audit quality: A strategic lesson from the pandemic era

This research aims to reveal the meaning of audit quality from the perspective of Indonesian auditors and how the COVID-19 pandemic has an impact on audit quality. In this article, closely related to applied theory, we will discuss the factors that influence audit quality, especially in the conditions of the COVID-19 pandemic. We used a phenomenological approach and modified Creswell’s (2007) analysis as a data analysis method. The result shows that although the pandemic significantly impacts audit implementation, the following result does not always mean bad for the dimensions of audit quality. Remote audit obstacles can still be overcome through alternative strategies and procedures to gather sufficient appropriate evidence so that the auditor obtains reasonable assurance as the basis of the opinion. Our research yielded two findings. First, auditors interpret audit quality as audit work that is based on awareness of professional responsibility, is carried out with adequate procedures, and provides benefits to users of financial reports. Second, an important view in this research is to have a new perspective on the audit process, namely awareness of the responsibility to maintain independence and increase competence. Technology assimilation for adequacy of implementation procedures including data input, risk justification, and appropriate audit methodology.