Auditing is a crucial process in business and finance, primarily aimed at ensuring the reliability, integrity, and compliance of an entity with established standards. A systematic audit process can enhance the detection of potential fraud or rule violations. As technological transformation advances, the procedures used in auditing will continue to evolve. Information technology offers new opportunities for auditors to improve efficiency and effectiveness. This study examines several aspects, including the use of remote auditing, cloud computing, and artificial intelligence, as well as an evaluation of auditors’ work experience, in relation to the efficiency and effectiveness of audit procedures. The research is quantitative, involving the distribution of questionnaires to external auditors at Public Accounting Firms. The collected data will be analyzed using SPSS software, version 29. The results indicate that cloud computing, artificial intelligence, and auditors’ work experience significantly enhance the efficiency and effectiveness of audit procedures. However, remote auditing does not show a significant effect.
 

Link: Analysis Use of Remote Audit, Cloud Computing, Artificial Intelligence and Auditor Work Experience on Audit Procedure Implementation