Big Data Analytics and the Enhancement of Audit Quality in the Digital Transformation Era

Abstract

This study aims to analyze the role of Big Data Analytics in
improving audit quality in the era of digital transformation.
Using a literature review method of scientific publications
from the last five years, this study examines the relationship
between the application of big data analytics and the
effectiveness, efficiency, and credibility of audit results. The
results of the study show that Big Data Analytics can expand
the scope of auditing from a sample-based approach to a
population-based approach, strengthen auditors’ ability to
detect data anomalies, and accelerate the process of
verifying financial reports in real-time. In addition to
technological benefits, the successful implementation of Big
Data Analytics is highly dependent on the digital
competence of auditors, infrastructure readiness, and a
reliable data governance system. Challenges that arise
include information security, professional ethics, and the
need to improve technological literacy among auditors.
Therefore, Big Data Analytics not only functions as a data
analysis tool but also as the main foundation for the
development of modern audit practices that are adaptive,
transparent, accountable, and sustainable in supporting
organizational governance in the digital era.