<![CDATA[The development of digital technology has driven changes in audit practices through the use of Artificial Intelligence (AI) and Remote Audit. This study aims to analyze the role of these two technologies in supporting audit quality. This study employs a qualitative approach using a literature review method by searching relevant literature through Scopus and Sinta. The relevant literature was analyzed to identify findings, similarities, and differences among previous studies. The results indicate that AI has the potential to improve audit quality through data processing, pattern and risk identification, and increased audit efficiency. Meanwhile, Remote Audit supports flexibility, faster information collection, and broader audit coverage. However, the benefits of both technologies are not automatic, as they depend on technological readiness, auditor capabilities, and implementation limitations. Therefore, AI and Remote Audit can serve as supporting technologies for audit quality when properly implemented while maintaining professional auditor judgment.]]>
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