<![CDATA[ABSTRACT At the beginning of 2020, the COVID-19 pandemic occurred throughout the world, including in Indonesia, which resulted in restrictions on human movement and direct meetings which were followed by a new normal policy. The new normal policy affects how auditors work from face to face to technology-based remote auditing. This study aims to analyze the application of remote auditing to external auditors and expected to make accountants aware of the importance of applying big data analytics in the new normal era. This research uses quantitative methods and described in the form of a SWOT (Strength, Weakness, Opportunity, Thread) analysis. From this research, it can be concluded that remote auditing is the first step for external auditors in optimally implementing big data analytics. Keywords: Big Data Analytics, New Normal, Remote Auditing, SWOTABSTRAKDi awal tahun 2020 ini, terjadi pandemi COVID-19 di seluruh dunia tidak terkecuali di Indonesia yang mengakibatkan adanya pembatasan gerak manusia dan pertemuan secara langsung yang kemudian diikuti adanya kebijakan new normal. Dengan adanya kebijakan new normal memengaruhi cara kerja auditor yang semula bertatap muka menjadi berbasis teknologi yang disebut remote auditing. Penelitian ini bertujuan untuk menganalisa penerapan remote auditing pada auditor eksternal dan diharapkan dapat menyadarkan akuntan akan pentingnya penerapan big data analytics di era new normal. Penelitian menggunakan metode kuantitatif dan digambarkan dalam bentuk analisis SWOT (Strength, Weakness, Opportunity, Thread). Dari penelitian ini dapat disimpulkan remote auditing menjadi langkah awal bagi auditor eksternal dalam menerapkan big data analytics secara optimal. Kata Kunci: Big Data Analytics, New Normal, Remote Auditing, SWOT]]>
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