How does sustainable audit digital explain the relationship between auditor empowerment and e-audit quality?

This quantitative study examines how sustainable audit digital innovation affects the link between auditor empowerment, due professional care, task complexity, and e-audit quality. This research tests this theoretical and causal model utilizing the structural equation model (SEM) method with the partial least squares (PLS) technique, employing data from 490 samples of external auditors at big audit firms and affiliates in Indonesia collected between February and July 2024. This research showed that auditor empowerment, general qualification, electronic qualification, and independence improve e-audit quality. Similarly, owing to professional care, sustainable audit digital innovation improves e-audit quality. However, work complexity has a negative influence. Sustainable audit digital innovation balances the interaction between electronic qualification, proper professional care, task complexity, and e-audit quality. Professional care bridges the gap between independence and e-audit quality. This research emphasizes the significance of sustainable audit digital innovation for audit firms in aiding the adoption of audit digitalization by enabling auditors to increase e-audit quality. However, this research has drawbacks, such as its limited sample size and the need for long-term audit technology advancement in audit software, blockchain, and artificial intelligence. Future studies should broaden the sample size, vary data gathering techniques, and include further sustainable audit digital open technologies.