ABSTRACT: This study aims to describe what areas need to be considered in auditing and audit quality during the pandemic using the literacy study method or what is called library research. The data used include previous research, current data from relevant sources, books, and various reports related to the topic under study. The exposition method is the data analysis method used in this study. There are 8 things that need to be considered during this pandemic, namely (1) Identification and assessment of the risk of material misstatement, (2) auditor's response to risk assessment, (3) audit evidence, (4) audit of accounting estimates, (5) subsequent events, ( 6) going concern, (7) modification of the audit report opinion, and (8) emphasis on matters in the audit report where audit is a top priority in the list of auditors when they work at the end of the financial year. The results of the study stated that COVID-19 tends to have a negative impact on audit quality as seen from various surveys that auditors have difficulty in gathering audit evidence.

Keywords:  Audit Report, Audit Quality, COVID-19.

ABSTRAK: Penelitian ini memiliki tujuan untuk menggambarkan area – area apa saja yang perlu diperhatikan dalam audit dan dampaknya terhadap kualitas audit pada masa pandemi dengan metode studi literasi atau disebut penelitian pustaka. Data yang digunakan di antaranya adalah penelitian terdahulu, data terkini dari sumber yang relevan, buku, dan berbagai laporan yang berkaitan topik yang diteliti. Metode eksposisi menjadi metode analisis data yang digunakan dalam penelitian ini. Terdapat 8 hal yang perlu diperhatikan saat pandemi ini yaitu (1) mengidentifikasi dan menilai risiko salah saji material, (2) respons auditor terhadap penilaian risiko, (3) bukti audit, (4) audit atas estimasi akuntansi, (5) peristiwa kemudian, (6) going concern, (7) modifikasi opini laporan audit, dan (8) penekanan hal dalam laporan audit dimana bukti audit merupakan prioritas utama dalam daftar kekhawatiran auditor saat mereka bekerja pada akhir tahun keuangan. Hasil penelitian menyatakan bahwa COVID-19 cenderung berdampak negatif terhadap kualitas audit dilihat dari berbagai survei bahwa auditor mengalami kesulitan dalam mengumpulkan bukti audit.

Kata Kunci: Laporan Audit, Kualitas Audit, COVID-19.

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