Record Detail

Thesis Supervisor:Imam Wahyudi--This research aims to analyze the implementation of alternative inventory audit
procedures during the COVID-19 pandemic. The object observed in this research
is KAP AEF. This research used a qualitative approach with a case study method.
Data collection techniques used in this research are conducting interviews with
auditors of KAP AEF, observing the inventory audit process carried out by auditors
of KAP AEF, and studying relevant documentation related to audit theory and
standards. The data was analyzed using triangulation methods to check the validity
of the information collected by the researcher. The results show that the inventory
audit procedures conducted by KAP AEF during the COVID-19 pandemic have not
changed significantly, with only a few adjustments made in how audit evidence is
obtained. Audits are conducted with technology assistance, such as video
conferencing and document scanning. Physical observation and calculations of
inventory during the COVID-19 pandemic are still performed by KAP AEF through
direct visits to the inventory warehouse, following Audit Standards (SA) 501.