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Reconceptualizing Audit Quality in the Digital Era: A Systematic Literature Review of Key Audit Matters, Digital Transformation, and Emerging Audit Practices Basri, Husen; Widyastuti, Tri; Harnovinsah, Harnovinsah; Kuntadi, Cris
Jurnal Sains Sosio Humaniora Vol. 10 No. 1 (2026): Volume 10, Nomor 1 January - June 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i1.56065

Abstract

Recent technological advances have significantly transformed audit processes and challenged traditional notions of audit quality. This study integrates these areas by analyzing audit quality in digital environments through technological, institutional, and communication lenses. To investigate these interconnected topics, this study used a Systematic Literature Review (SLR) based on the PRISMA 2020 framework and the Theory–Context–Characteristics–Methodology (TCCM) approach. A search of the Scopus database returned 511 records initially. After identification, screening, eligibility checks, and inclusion, 53 articles were selected for qualitative synthesis and thematic analysis.Building on this review, the results show that research on audit quality is changing in important ways.. Digital technologies such as artificial intelligence, big data analytics, and digital audit systems affect not only how audits are conducted but also how information is shared and how institutions operate. The review also finds that digital transformation, governance, KAM disclosure, and audit communication are increasingly interconnected. Still, the field is fragmented, especially in theory and research methods. There is also a heavy focus on quantitative methods, and audit quality often depends on the specific institutional context. In light of these findings, this review offers a new perspective on audit quality, viewing it as a complex concept shaped by both technology and institutions. Future research could draw on broader theoretical frameworks and a mix of methods to better understand the challenges of auditing in digital settings.
Co-Authors Ade Onny Siagian Adi Muhajirin Adi Suryani Adler Haymans Manurung Afianti, Nundung Ari Agatha Maharani Yulaeli Ahmad, Mauledy Aisyah Aisyah Alfiandi, Abi Amalia Mustika Aryafu'adi Amelia Rahmi Ananta Vidada, Irwin Ananto Krisna Wardhana Andjani, karina Anggara, Fauzan Apollo Daito Aviyanti, Cut Bambang Karsono Bambang Karsono Bambang Purwoko Basri, Husen Bayu Muktiono Bisri Bisri, Bisri Budi Artha, I Wayan Budiyono Budiyono Chaerudin, Denden Ridwan Chatarina Umbul Wahyuni Choirul, Anwar Cris Kuntadi Damayanti, Rida DANIAL THAIB Darmansyah DARMANSYAH . Denden Ridwan Chaerudin Desta Octovialyna, Clara Devy Octaviana Dewi, Ananda Pravista Dharmanto, Agus Dicki Bakhtiar Purkon Didin Sjarifudin, Didin Djaddang, Syahril DODY KURNIAWAN Dwi Astiani Dwinanda, Jessica Sukma Eduard, Magdalena Belinda Edy Supriyadi Efendi, Herlina Ekawati, Mida Endah Prawesti Ningrum Erdian, Ahmad Edo Faizal Hamzah Fatimah, Cucu Fe, Didi Febrianty, Fitria Firdani, Fanni Fitri Indri Yani Fitrina Afrianti, Fitrina Fitriyeni Fitriyeni Fitriyeni, Fitriyeni Gerry Juan Carlos Hadi Wibowo Handayani, Ratna Dwi Hapzi Ali Harnovinsah Harnovinsah Hasanah, Ajeng Yusriah Hasanuddin Hasanuddin Heni Pujiastuti Herdiana, Irfan Heriyanto, Yonan Herlin Widasiwi Setianingrum Hersulastuti, Hersulastuti Hieronimus Erwin Indrawan Hillman Mushaddiq Suaidy Hoerunisa, Siti Nisa Ibrahim, Rizal Indah Puspita Sari Inni Ayati Irvan Herdiana Irvandi Gustari Isa Insanuddin Jawade Hafidz Junianti, Emmy Kartika Dewi Khaira Refika Koesoemah, Hetty Anggrawati Kristiani, Wina Kristy, Fiona Kusumawardani, Angelica Sasha Laut, Deru Marah Lestari, Anggia Ayu Lestari, Puspita Hanggit Linawati Linawati Linda, Dewi Alfa M. Mahdi Alatas Mahmud Syarif Maidani, Maidani Manafe, Joya Mangkupradja, Didi Rochyadi Marcelino, Ragil Marfiana, Andri Maulida, Nadilla Nurul Mawadah, Afrida Nita Mawardi Saleh Megananda Hiranya Putri Merawati , Endang Etty Mimin Kusmiyati, Mimin Munir, Ningky Sasanti Nabilah Rafifah Khairunnisa Nariswari PD1, Avisa Nathasya, Stella Neneng Nurjanah Ni Nyoman Sawitri Nilasari, Pratiwi Ningrum, Nining Novani, Elvi Tri Noviapratami, Nikky Nugroho Pratomo, Wahyu Nurfadhillah, Septy Nurkamila, Mia Nurul Fatikhah, Nurul Nuryati, Tutty Octavianingrum, Sekar Intan Pangaribuan, Dessy Kristanti Pasaribu, Cindy Aryanti Perwitasari, Nurdiyanti Pitoyo, Bayu Seno Prabowo, Wahyudi Praptiwi, Yenni Hendriani Pratama, Teddy Fatrianda Pratiwi Nila Sari Primadi Candra Susanto Purnama Indah, Dwi Purwo Haryono Putra, Christophorus Indra Wahyu Putra, Elpri Darta Putri, Nanda Hanifah Putri, Nella Ameliana Putri, Winda Gusnizar Rachmat Pramukty Raden Parianom Rafina Pebriani Sukardi Rahman, Ifal Rahmat Akbar Kurniawan Rahmawati Indah Lestari Ramdani, Safier Rely, Gilbert Renwarin, Joseph MJ Restanto, Didik Pudji Restuning, Sekar Rianto, Muhammad Richo Risma Adelina Simanjuntak Rito, Rito Rizka Amalia, Jihan Rizqi, M. Aris Rudyansyah Fadil Al Zuhra Ryad, Ahmad Muhammad S, Sufyati H Sabila, Roudhotus Safrezi Fitra Salim , Fahruddin Salsabilla, Trina Deswita Sari, Eka Lala Sari, Gema Ika Sari, Novita Syahidah Sari, Pratiwi Nila Sari, Sonia Nanda Sasanti, Ningki Septianingsih, Dewi Setiyariski, Ramdani Sevina Ghina Nafila Shabrina Nurunnisa Sholeh Avivi Silviana, Adella Simatupang, Darbin Siswadhi, Ferry SITI FATIMAH Siti Fatimah Sri Mulyanti SUGENG SUROSO, SUGENG Sugiharti Sugiharti Suhardi Suhardi Sumarno , Sumarno Supriyadi Supriyadi Supriyanto, Irwan Sya'diyah, Rainanda Nabilatu Syahrani, Alifia Syamsul Bahri Triyani Ismayadi tutty nurhayati Ulfah Utami Ulfah Utami Wahono, Sri Wahyu Hidayat, Wastam Wastam Wahyu Hidayat Widasiwi , Herlin Widi J H, Erwin Wina Endra Nitha Wiruma Titian Adi Yanti, Annisa Ardhana Yayat Sudaryat Yosef Abdul Ghani Yudha Febri Al Paksi Yulaeli, Tri Zaeni Dahlan Zahara Tussoleha Rony Zalfa, Alifia Rizky Zul Asman Zulkifli Zulkifli Zulkifli