<![CDATA[This study aims to determine the comparison of hybrid model integration in modern practice to improve the effectiveness and efficiency of audits in developed and developing countries, particularly in relation to the concepts and components of the hybrid audit model, the effectiveness and efficiency of the hybrid audit model implementation, and the comparison of the hybrid audit model implementation in developed and developing countries. This study uses a Systematic Literature Review following the PRISMA 2020 guidelines by analyzing 30 articles. The findings of this study are that the hybrid audit model represents an integrated framework between the professional considerations of auditors and analytical and digital technologies such as artificial intelligence, big data analytics, robotic process automation, blockchain, and continuous auditing systems. Other findings also explain that the hybrid audit model can improve audit effectiveness, particularly in terms of audit finding quality, result reliability, fraud detection, compliance with audit standards, and the quality of human-algorithm interactions. The hybrid model has also been proven to improve audit efficiency by optimizing time, optimizing costs, directing auditor resources to value-added activities, automating audit processes, and expanding the scale and flexibility of audits. However, the implementation of this model shows that developed and developing countries differ in terms of regulatory frameworks, technological infrastructure readiness, and capacity.]]>
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