Year: 2025
Type: article
Abstract: This paper focuses on issues related to audit quality under the background of digital economy. With the rapid development of digital economy, the audit environment, technology and personnel quality requirements have changed significantly, which affects the audit quality. By combing the theoretical basis of digital economy and audit quality, this paper analyzes the impact path from three aspects: audit environment, audit technology and auditor quality requirements, and presents the specific impact with detailed tables. It is found that, at the level of audit environment, the traditional audit clues are hidden and complicated, which increases the difficulty of audit; In audit technology, although big data and artificial intelligence audit have advantages, there are also problems of data quality and algorithm black box; In terms of personnel quality, some auditors have insufficient knowledge of emerging technologies. Based on this, this paper puts forward some strategies to improve audit quality, such as optimizing audit environment, improving audit technical level and improving the quality of auditors, so as to provide useful reference for audit work in the digital economy era. Audit firms should enhance compliance by improving internal policies and procedures, conducting sampling of at least 20% of key audit projects annually, and allocating no less than 5% of their business income to technology research and development.
Source: Accounting Auditing and Finance
Author: Yusum Chen
Institution: Jinan University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4410408385