Remote Audit Post Covid-19 Pandemic in Achieving Professional Skepticism Auditor: Implementation of Social Presence Theory (Case Study on the Financial and Development Supervisory Agency)

Remote audit is an audit activity that is carried out outside the location of the audit object. Audit field work shifted from on-site to remote due to budget restrictions and health protocols during the COVID-19 pandemic. But remote audit reduces the quality of the auditor’s professional skepticism due to his physical absence. As professional skepticism decreases, the level of assurance and audit quality also decreases. By implementing social presence theory, this research is expected to explore phenomena arising from the implementation of remote audits. This study aims to optimize the Computer-Mediated-Communication mechanism and the professional skepticism, to contribute to the research gap from previous studies, and to receive special attention in the future in order to produce better results of audit quality. This study uses a mixed-method research approach in answering research questions. The results of this study found that in conditions of physical absence, auditors maintain their level of assurance and audit quality in carrying out remote audits on the condition that supporting document data is available in digital form, information communication technology infrastructure, agreement between the auditor and the auditee to carry out remote audit, and the ability of auditors to balance professional skepticism with professionals judgment.