Industry revolution 4.0 makes people face change, the auditor profession is no exception. Auditors no longer conduct audits using the manual method but use computerized systems such as big data analytics. Our research aims to find out how auditors must change, when facing new technology approach audit. Very complicated and various data kinds that was too large to be audited manually. The research method in this research is descriptive qualitative, the method of data collection uses interviews with informants. The informant is the auditor partner of the public accounting firm. Big data has advantage and disadvantage to audit and fraud detection profession. The results of this study state that audit firm must be aware of the obstacles that come from internal and external for the implementation of big data analytics audit. Obstacles will hinder the adoption of technology for the auditor, while the auditor must change rapidly following the demands of technological development

The background of this research is to give an overview to millennial accountants of various challenges that will be faced by the accounting profession in the future. The background of writing this essay is because Indonesia will be affected by the Industrial Revolution 4.0 which will cause jobs to disappear, emerge and change. This research is directed to solve the solutions that occur in millennial accountants in making strategies to deal with these changes by paying attention to conditions in the 4.0 era where technology has developed rapidly and is living side by side with humans. Technology that has developed rapidly is certainly not an obstacle for millennial generation accountants to get a job. One technology that is booming is Artificial Intelligence (AI). AI Began to become a part of work activities at the start of the Industrial Revolution 4.0. With this advanced technology, all things can be handled well and is a helper for today's companies in processing large amounts of data. Therefore, many people assume that the role of accountants will be replaced by machines. But if you look further, it is the lack of skills and information regarding the operation of the technology that causes new accountants such as millennial generation to feel threatened by the presence of technology. By learning more about the accounting profession in the future, accountants can collaborate with machines to advance life as a unit of valuable assets. All of this was done so that they could remain competitive and not be left behind in the rapid development of technology.

No abstract

No abstract

No abstract