Impact of Remote Audit, Computer Literacy, and Audit Software Skill to Audit Quality during Pandemic of Covid-19

ABSTRACT

In order to face industrial revolution 4.0 auditors must start developing their skills. In the past, auditors have used remote audit only to reach remote places. However, currently Covid-19 comes and encourages even more the use of technology and provides an opportunity to rethink the way audits are conducted. In this study, researchers wanted to know how remote audit, computer literacy and audit software skill has affected audit quality. This research is quantitative in nature, by processing data using primary data obtained from distributing questionnaires to auditors who work at public accounting firms in Jabodetabek. Statistical analysis used multiple linear regression, previously carried out a feasibility test through validity, reliability and classical assumption tests. The results showed that the variables of remote audit, computer literacy and audit software skill had a significant effect on the audit quality. © 2022 ACM.