A comparative analysis of remote auditing in Albania: How it affects the quality of enterprise auditing

Abstract

This paper conducts an extensive 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 remote audit methods, 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. Survey findings are analyzed according to a balance scorecard. The findings indicate that remote auditing has the potential to deliver high-quality audits but requires robust technological infrastructure, effective communication channels, and rigorous data protection protocols.