<![CDATA[This study aims to analyze the determinants and development of audit quality in the digital era through a systematic literature review approach to auditing research for the 2020–2026 period. The method used is a Systematic Literature Review (SLR) by reviewing various reputable international journal articles relevant to the topics of audit quality, digital auditing, and the use of technologies such as artificial intelligence. This study aims to analyze the determinants and development of audit quality in the digital era through a structured narrative review of auditing research published in the 2020–2026 period. Adopting the narrative-review approach described by Snyder (2019), the study purposively selects and thematically synthesizes peer-reviewed articles relevant to audit quality, digital auditing, and the use of technologies such as artificial intelligence; it does not claim the exhaustive, fully reproducible search protocol of a systematic literature review. The results show that audit quality is influenced by key factors such as independence, competence, professional skepticism, audit tenure, as well as organizational and corporate governance factors. In addition, the development of digital technology is reported across the reviewed literature to support audit efficiency and effectiveness, but also requires increased auditor competence in facing digital transformation. This study concludes that audit quality in the digital era is the result of an integration of human factors, technology, and the organizational environment, and points to a growing emphasis in the reviewed literature on technology-based auditing.]]>
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