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This study aimed to analyze the effect of due professional care, integrity, confidentiality, and independence on audit quality. Moreover, define the most required topic of advanced professional training related to increase the professionalism of auditor which was appropriate in this pandemic. The object of the research were public accountant firms in East Java, Indonesia. The data were collected through questionnaires which was conducted during the pandemic. Based on the sample collection using purposive sampling method, the number of samples from this study were 14 public accountant firms. The analytical method used was multiple linear regression which was processed using SPSS 25. The results showed that the due professional care and integrity variables had effect on audit quality. On the other hands confidentiality and independence had no effect on audit quality. In addition, all of variables had significant effect on audit quality simultaneously. Moreover, the result based on top of mind questionnaires model showed that the most required advanced professional training topic was quality assurance system topic which was appropriate in this pandemic. The result of this study was expected to help the manager or stakeholder who require the information on financial statement to make sure the quality of audit result thus could make a reliable decision and could be the consideration of internal management on Public Accountant Firms to adjust the quality assurance system of audit process during this pandemic.

The purpose of this research is to adopt public accounting professional standards in Malang and Surabaya, East Java, Indonesia, in order to improve audit quality. A total of 150 junior and senior auditors, supervisors, managers, and partners from public accounting companies in Malang and Surabaya, Indonesia, were included in the sample. The study's findings revealed that the competency of the auditors performing audits on behalf of the customer had an impact on the audit quality. Recommendations for improving audit quality based on public accountants' professional standards should be maximized and implemented to public accountants' audits on the client side so that auditor quality improves and more assignments are completed.

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<p>Abstrak: Tujuan penelitian ini adalah untuk melakukan investigasi dalam mengidentifikasi sebuah dasar pengetahuan (<em>knowledge base</em>) atas implementasi <em>good corporate governance</em> pada sektor UKM <em>non-go public</em>, dan mengidentifikasi aspek pengaturan yang perlu dimodifikasi atas implementasi <em>good corporate governance</em> pada sektor ini. Wawancara dilakukan kepada 10 informan pelaku UKM di wilayah Malang, Batu, Sidoarjo, Jember, dan, Madiun Propinsi Jawa Timur. Hasil penelitian menunjukkan bahwa dalam penerapan aspek <em>good governance</em> UKM dapat menyesuaikan dengan bentuk badan hukumnya, antara lain 3 (tiga) bentuk hukum badan usaha yakni perseroan, persekutuan, dan perseorangan. Dari aspek tersebut, mekanisme <em>monitoring</em> dan <em>family go</em><em>vernance</em> memerlukan perhatian lebih dari pengambil keputusan, investor, dan perbankan serta para pelaku UKM sendiri. Dalam rangka menerapkan mekanisme <em>monitoring</em> yang efektif, peran dewan komisaris dan direksi mengikuti aturan tentang perseroan. Sementara persekutuan perlu membakukan adanya dewan penasehat yang mungkin terdiri dari seluruh sekutu/<em>partners</em> dan mempekerjakan konsultan eksternal utama-nya terkait aspek akuntansi. Selanjutnya, pada perseorangan dengan <em>owner manager</em> perlu mengoptimalkan adanya konsultan untuk mendapatkan alternatif pilihan dalam pengambilan keputusan.</p><p><em>Abstract: <em>The purpose of this study is to investigate a knowledge base for the implementation of good corporate governance in SMEs sectorand identify a special governance provision that need to be addressed over the implementation of good corporate governance in the SME sector. Interviews were conducted on the 10 interviewees of owners and managers within SMEs in Malang, Batu, Sidoarjo, Jember, and Madiun East Java. The results show that the application of the governance aspects of SMEs may need to be adjusted regarding a difference legal forms of SMEs, among others, 3 (three) legal form of the business entity of the Corporation, Partnerships, and Sole Traders. Across these entities, monitoring and family governance mechanism requires more attention from decision makers, investors, and banks as well as SMEs themsel-ves. In order to implement an effective monitoring mechanism, the role of the Board of Commissioners and Board of Directors is in accordance the rules of the corporation. While partnership and sole traders need to set up an advisory board consisting of all partnerand to engage external consultants related accounting aspects. In addition, the sole traders with owner manager should engage external consultant to have a second opinion during decision making process.</em><br /></em></p>