Proceedings of the 5th World Conference on Management and Economics
Year: 2024
DOI:
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A Comparative Analysis of Remote Auditing in Albania: How It Affects the Quality of Enterprise Auditing
Dr. Gentjan Shaqiri
ABSTRACT:
This paper conducts an extensive comparative examination to explore the impact of remote auditing on audit quality. It aims to ascertain whether remote audit processes can match or exceed the standards set by traditional on-site audits. The study encompasses various methods of conducting remote audits, advantages, and challenges. The study employs a mixed methods approach, gathering and analyzing data through both quantitative measures and qualitative techniques. This includes surveys directed at audit professionals to glean insights into remote auditing and its effects on audit quality. The findings indicate that while remote auditing has the potential to deliver high-quality audits, it requires robust technological infrastructure, effective communication channels, and rigorous data protection protocols.
keywords: remote auditing, technological infrastructure, audit communication, Albania