The use of information technology of eaudit system on audit quality

• Taufiq Supriadi, Mulyani.S, Eddy Mulyadi Soepardi, Ida Farida Faculty of Business and Economics, PadjadjaranUniversity

Abstract

This research was conducted to determine an effect of the use of
information technology and successful implementation of e-audit
systems on audit quality via descriptive and verificative statistical
analysis using statistical tool. As a result, the use of information
technology does not affect audit quality while the successful
implementation of e-audit systems have an effect on audit quality. In
conclusion, the successful implementation of the e-audit system on
Audit Quality has not been fully qualified as the implementation of the
e-audit system is reflected by the efficiency and effectiveness of the
inspection process.