<![CDATA[This research aims to find out how the application of advanced artificial intelligence technology in conducting audits in Indonesia. The method used by the analysis tool is a metasynthesis of a number of qualitative studies on AI-based auditing. The results of this study provide new insights into the barriers, conveniences, challenges, and opportunities in the application of AI-based auditing in Indonesia. Auditors face barriers to implementing AI technology, which involves adjusting their skills and experience. Challenges in implementing AI-based auditing include technical aspects, skills, ethics, and data security. Implementing AI-based auditing brings a number of conveniences in improving audit efficiency, accuracy, and quality. The opportunities in implementing AI-based auditing are immense and can provide a number of significant benefits to the auditing and accounting profession as a whole.]]>
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