Abstract
Based on the recapitulation of the results of follow-up audits over the last five years, the entity's compliance with the results of the Supreme Audit Agency's recommendations needs to be more optimal. This research aims to analyze the influence of auditor competence, remote audits, and big data analytics on audit quality and the impact of follow-up audit results on the financial reports of Indonesian ministries and government institutions. The research method used in this research is a Literature Study, which explores the results of previous research and its theoretical elements. The research results show that Auditor Competence, Remote Audits, and the Use of Big Data Analytics influence audit quality, and audit quality positively impacts follow-up to audit results. It is hoped that this research will make a positive contribution to audit science and, at the same time, serve as evaluation and reference material for organizations related to the Supreme Audit Agency in the Republic of Indonesia.
Keywords: Follow up on Audit Results, Audit Quality, Supreme Audit Agency, Indonesia
How to Cite:
Pinondang, V. M., Winarningsih, S., Suharman, H. & Rosdini, D., (2025) “Literacy Study: Audit Quality and Its Impact on Follow-Up on Financial Statement Audit Results”, Australasian Accounting, Business and Finance Journal 19(3): 13, 277–302. doi: https://doi.org/10.14453/aabfj.v19i3.13
Rights: In Copyright
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