Research on the Impact of the Digital Transformation on Audit Objects and Audit Efficiency
Abstract
This study explores the impact of digital transformation on audit objects and efficiency. The digital shift brings changes to enterprises, requiring more from audit work. In the digital environment, audit objects change with increased data liquidity, electronic evidence,
and complex information systems. Digital tools optimize the audit process, reduce workload and speed, and enhance efficiency with real-time
data, but faces bottlenecks like data overload and system complexity. Auditors must tackle these to improve efficiency
and complex information systems. Digital tools optimize the audit process, reduce workload and speed, and enhance efficiency with real-time
data, but faces bottlenecks like data overload and system complexity. Auditors must tackle these to improve efficiency
Keywords
Digital Transformation; Audit Objects; Audit Efficiency
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DOI: http://dx.doi.org/10.18686/fm.v9i6.13669
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