Core Concepts of a Model of Audit Firm Culture (AFC) in Pandemic Situation

Abstract

The purpose of research aim to know core concepts about the audit firm culture model (AFC) in a pandemic situation and impact to the financial statements in the organization. The qualitative methods uses with a literature review from various sources. Results shows in the current pandemic situation, forcing auditors to conduct a remote audit process that affects the completeness and reliability of audit evidence. Therefore, both the client company and the audit firm are recommended to have a deeper understanding of the use of carried out.