Analysis of Impact of Competency, Professionalism, and Audit Deadline on Remote Audit Effectiveness

ABSTRACT

Auditors must begin to develop their skills to face industry 4.0. The spread of Covid-19 has further encouraged auditors to conduct remote audits and provides an opportunity to rethink the way audits are conducted. In this study, the researcher wanted to find out how the influence of competence, professionalism, and audit deadlines on the effectiveness of remote audits. This research is quantitative, with data processing using primary data obtained from distributing questionnaires to auditors who work at Public Accounting Firms in Jakarta. Statistical analysis using multiple linear regression, before conducting a feasibility test through validity, reliability and classical assumption tests. The results showed that the variables of competence, professionalism, and audit time limit had a significant effect on the effectiveness of remote auditing. © 2022 ACM.