"AKSELERASI DIGITAL DALAM AUDIT: PEMBERLAKUAN REMOTE AUDIT SEBAGAI PARADIGMA …

ABSTRACT This research aims to examine the influence of the level of digital technology adoption, virtual communication capabilities and auditor training on the sustainability of remote audits. The population in this research is Junior Auditors, Partners, Managers, Supervisors and Seniors who are in Public Accounting Firms affiliated with Foreign Public Accounting Firms. The sampling t…