Data Analitik Audit: Kontribusi Dan Hambatan Pada Praktik Audit

Fahmi, Muhammad
Harahap, Riva Ubar
Rozi, Facrul

JRAM (Jurnal Riset Akuntansi Multiparadigma)
Vol 10, No 2 (2023): Desember

The aim of the study is to determine the contributions and barriers to the use of audit analytical data in audit practice. This study method uses a Systematic Literature Review (SLR) with a bibliometric approach from several relevant journals. The study results reveal that the use of audit analytical data has a positive impact on audit practice, but there are obstacles or barriers to its use such as cognitive bias, inadequate understanding of the use of technology, and implementation costs.