Linking Auditor Competence and Remote Support to Audit Quality: The Mediating Role of IT

Digital transformation has reshaped the auditing industry, particularly in the implementation of remote audits and the rising expectations for audit quality. This study aims to examine the effects of auditor competence and remote audit support on audit quality, with information technology serving as a mediating variable. The research was conducted on 250 auditors at the Jojo Sunarjo & Partners Public Accounting Firm using a quantitative approach with Partial Least Square-Structural Equation Modeling (PLS-SEM). The results reveal that neither auditor competence nor remote audit support has a significant direct effect on audit quality. However, information technology is proven to significantly mediate the relationship between remote audit support and audit quality. These findings highlight the critical role of information technology in enhancing the effectiveness of remote auditing processes. This study contributes to the digital audit literature by emphasizing the need for technological readiness to address audit quality challenges in the digital transformation era.