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All Journal Jurnal Bisnis Mahasiswa Eastasouth Journal of Positive Community Services Easta Journal of Innovative Community Services Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Paradoks : Jurnal Ilmu Ekonomi Majority Science Journal JER Atestasi : Jurnal Ilmiah Akuntansi
Tahir, Arlan
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Majority Science Journal

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Exploring New Paradigms in Auditing: Challenges and Opportunities in the Digital Era Tahir, Arlan
MSJ : Majority Science Journal Vol. 2 No. 2 (2024): MSJ-May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v2i2.145

Abstract

Auditing in the digital age has faced significant transformation, giving rise to a new paradigm that brings challenges and opportunities for audit practitioners. The method used in this research is qualitative research that aims to explore new perspectives in audit practice with a focus on accounting, by conducting a comprehensive literature review of recent publications in related academic journals, as well as current research reports in audit and accounting practice. The result of the study is that in the face of increasing complexity and volume of data, the use of technology and sophisticated data analysis is key in improving the efficiency, accuracy, and relevance of the audit process. However, adapting to rapid technological developments, data security issues, and maintaining audit quality remain challenges that need to be overcome. On the other hand, digital solutions enable better collaboration between auditors and clients, respond more quickly to business changes, and provide greater value-added services. Thus, the new paradigm in auditing presents significant challenges, but also opportunities to improve audit practices to be more effective, relevant, and adaptive in the changing digital era.
Recent Reviews in Audit Practice: New Perspectives in Accounting Tahir, Arlan
MSJ : Majority Science Journal Vol. 2 No. 2 (2024): MSJ-May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v2i2.146

Abstract

Recent reviews in auditing practices have brought significant changes in the way companies manage and report their financial information. In this context, new perspectives in accounting play a key role in determining an effective and relevant audit approach. This article presents a thorough review of recent developments in audit practice and relevant new perspectives in accounting. The research method proposed to explore Recent Reviews in Audit Practice: New Perspectives in Accounting will begin with a literature review approach. This approach will make it possible to investigate and compile a strong theoretical foundation from various sources of information such as journal articles, books, research reports, and other relevant documents. The result of the study is that recent reviews in audit practice have shown a significant paradigm shift in accounting, which is influenced by technological advances and the rapid dynamics of the business environment. The adoption of advanced technologies, such as artificial intelligence and data analysis, has enabled auditors to improve efficiency and accuracy in the audit process, while a risk-based approach has helped them identify and manage relevant risks for clients. These changes require auditors to continuously improve their skills and knowledge, keeping up with technological developments and accounting-related regulations. Success in modern audit practice also depends on the ability to adapt to the rapidly changing and complex business environment.
Co-Authors Andri Irawan Auliyah, Iriana Basannang, Siti Mariani Entar Sutisman Entis Sutisna Ermawati, Yana Fachril, Fadriansyah Gobay, Elci Angelin Junaedy Junaedy Labo, Irwan Adam Lande, Adriani Mamonto, Andi Annisa Nurlia Merani, Gladis percilia Muhammad Ridhwansyah Pasolo Pontoh, Sahrul Rumalean, Zonita Zirhani Samuel Mamonto Sari, Liani Septyana Prasetianingrum Sri Wahyuni Tuhumurry, Harry A. Upara, Rahman ⁠Rahmi, ⁠Rahmi