The Remote Audit and Information Technology: The Impact of Covid-19 Pandemic

Abstract

This study aimed at examining the effects of remote audit and information technology on audit quality and professional ethics as the moderating variables. Employing a quantitative method, this research used primary data which were collected through questionnaire. The research population was auditors working at Public Accounting Firms around DKI Jakarta Province, Indonesia. 122 respondents were chosen as the samples using a convenience sampling technique. The results showed that remote audit and information technology affected audit quality. Auditors work professionally in compliance with the auditing standards for improved quality of the results. Information technology appropriately facilitates auditing process with the use of with computer-assisted audit techniques. Technology also makes data storage more effective and efficient, improving the quality of auditing works. Auditors are to comply with professional ethics in line with the public accounting profession’s code of ethics.