info:eu-repo/semantics/article
The use of information technology of eaudit system on audit quality
Author
Ida Farida, Taufiq Supriadi, Mulyani.S, Eddy Mulyadi Soepardi,
Institutions
Abstract
This research was conducted to determine an effect of the use ofinformation technology and successful implementation of e-auditsystems on audit quality via descriptive and verificative statisticalanalysis using statistical tool. As a result, the use of informationtechnology does not affect audit quality while the successfulimplementation of e-audit systems have an effect on audit quality. Inconclusion, the successful implementation of the e-audit system onAudit Quality has not been fully qualified as the implementation of thee-audit system is reflected by the efficiency and effectiveness of theinspection process.