Impact of Audit Standards Understanding and Technology Use on Effectiveness
DOI:
https://doi.org/10.17509/jaset.v17i2.92368Keywords:
Audit Standards, Technology Utilization, Audit Effectiveness, Digital Auditing, Emerging MarketsAbstract
This study examines the influence of audit standard comprehension and technology utilization on audit process effectiveness in Denpasar City, an emerging regional market with increasing digitalization in financial reporting. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS), and data were collected from 100 professional auditors working in both public and private institutions. The constructs were measured using validated reflective indicators, and the structural model was tested using SmartPLS through assessments of outer loadings, composite reliability, convergent validity, and bootstrapping for hypothesis testing. The findings reveal that audit standard comprehension has a strong and statistically significant effect on the effectiveness of the audit process (path coefficient = 0.585; p < 0.001). This result indicates that auditors with a deeper understanding of professional standards demonstrate greater accuracy, stronger procedural judgment, and improved audit execution. Technology utilization also shows a significant positive effect on audit process effectiveness (path coefficient = 0.407; p < 0.001), highlighting the role of digital tools, data analytics, and automated audit systems in enhancing audit efficiency and precision. Together, the two predictors explain 97.3% of the variance in audit process effectiveness, indicating a highly robust model. The results emphasize the importance of strengthening auditor expertise and digital readiness to improve audit quality and meet the growing complexity of financial accountability in emerging market environments.
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