APPLICATION OF COMPUTER ASSISTED AUDIT TECHNIQUES IN PUBLIC ACCOUNTING FIRM

Facing the industrial revolution 4.0, every profession in the world must improve, every professional workforce involved in it, must begin to add one skill that is computer literacy. This phenomenon certainly occurs also for the financial auditor profession. Auditors are required to no longer only carry out the audit process manually or traditionally but to use omputerization. In auditing this is referred to as computer assisted audit techniques. Our research is a qualitative study, we use# literature studies as secondary data and primary data collection techniques. Primary data collection is done by observation to public accounting firms and conducting interviews with auditors to find out how the application of audit software in their environment. Our interviews include: understanding, constraints faced, and the auditor's views regarding the audit software itself. In this study we obtained results regarding the advantages and disadvantages of the computer assisted audit technique and a review of its application in public accounting firms in Indonesia both the big four and the non big four. Our research can be a reference or reference for subsequent research in the field of audit and software