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  • Data Analitik Audit: Kontribusi Dan Hambatan Pada Praktik Audit | Fahmi | JRAM (Jurnal Riset Akuntansi Multiparadigma)

    Data Analitik Audit: Kontribusi Dan Hambatan Pada Praktik Audit

    Muhammad Fahmi, Riva Ubar Harahap, Facrul Rozi

    Abstract


    The aim of the study is to determine the contributions and barriers to the use of audit analytical data in audit practice. This study method uses a Systematic Literature Review (SLR) with a bibliometric approach from several relevant journals. The study results reveal that the use of audit analytical data has a positive impact on audit practice, but there are obstacles or barriers to its use such as cognitive bias, inadequate understanding of the use of technology, and implementation costs.


    Keywords


    Audit analytic data; Audit practice.

    Full Text:

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    References


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    DOI: https://doi.org/10.30743/akutansi.v10i2.8572

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