Efek Digitalisasi terhadap Praktik dan Kualitas Audit
DOI:
https://doi.org/10.21009/Wahana.19.029Kata Kunci:
Audit, Digitalisasi, Kualitas Audit, Praktik Audit, TantanganAbstrak
Digitalisasi telah menjadi pendorong utama dalam transformasi bisnis dan organisasi di era kontemporer. Salah satu bidang yang terpengaruh secara signifikan adalah audit. Studi ini bertujuan untuk memaparkan efek digitalisasi terhadap praktik dan kualitas audit dengan metode studi pustaka atau literatur kualitatif yang menggunakan jurnal atau artikel ilmiah yang terkait. Studi ini menghasilkan temuan bahwa digitalisasi memberikan keuntungan seperti efisiensi dan keakurasian yang berefek positif terhadap praktik dan kualitas audit. Namun, terdapat juga tantangan seperti keamanan data, isu privasi dan perubahan paradigma keahlian. Sehingga, sangat diperlukan adanya strategi yang cermat dalam menghadapi perubahan ini untuk memastikan keberlanjutan dan keefektifan praktik audit di masa depan. Diharapkan praktik audit dapat memanfaatkan potensi positif dari digitalisasi sambil mengatasi tantangan yang ada. Seiring dengan perubahan terus-menerus dalam teknologi dan lingkungan bisnis, upaya ini akan memastikan bahwa praktik audit tetap relevan, efektif dan berdaya saing di era digital yang terus berkembang.
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