August 22, 2020. In this On-Line Talk, the Audit Laboratory of the Accounting Education Department held a webinar with the theme Remote Audit, about tips from audit practitioners or auditors to navigate the Covid-19 pandemic. Labs. The audit, which was led by Mrs. Patriani W Dewanti, S.E., M.Acc., raised the current theme in the auditing industry, which should have been an offline process, becoming on-line. The speakers for this webinar are Ms. Galih Endah P, ST., SE, Ak., CA., she is a senior auditor at KAP Kumalahadi with 15 years of experience and Ms. Dhyah Setyorini, SE, M.Si., Ak., CA, Lecturer of Accounting Study Program FE UNY and IAI Yogyakarta Area Management.

In this webinar, we discuss about E-audit which explains about auditing with the help of information technology in conducting audit stages (planning for control testing), implementing substantive tests, and reporting. The value of this audit method lies in its potential to provide flexibility to achieve audit objectives. Sub-discussions include steps to ensure confidentiality and security must be confirmed at the initial meeting, the audit team must prevent access and storage of documented information that exceeds capacity, the audit team needs to have access to retrieve further information to conduct a more in-depth analysis, and important to strengthen trust in the audit process.

The auditor should also not take screenshots of the auditee as audit evidence. Any screenshots of documents or records or other types of evidence must be pre-authorized by the audited organization. The auditor also makes a recording of every teleconference made, as audit evidence of the implementation of audit procedures), although still using the minutes, it is still with the approval of the auditee.

The webinar was attended by around 100 people, both from the general public, students, and lecturers in the FE UNY environment. These tips are expected to be able to maintain audit quality in the midst of a pandemic.