Remote Audit Implementation, Cost Control, and Audit Quality

Abstract

The purpose of this study is to analyze the implementation of remote audits in controlling audit fees and how they impact audit quality. This research method uses qualitative methods with a phenomenologically descriptive approach. This phenomenological descriptive approach is believed to be able to describe in depth the implementation and impact of remote audit implementation. The data source in this study is a primary source that was collected based on interviews with five internal auditors at PT GMU. The research was carried out throughout May 2023. The results of this study indicate that implementing remote audits is able to control audit costs by providing cost efficiencies. Remote auditing, in principle, is able to produce good audit quality. This research provides a recommendation to consider a hybrid audit. Hybrid audits need to be carried out so that auditors are still able to maximize their audit quality without incurring large cost of audit.