Auditing in IR 4.0 presents several challenges due to the changing nature of the business environment and the increasing complexity of organizational systems. One of the main challenges of auditing in IR 4.0 is the need for auditors to have a deep understanding of the emerging technologies that are being used by organizations. This includes the ability to analyze data generated by these technologies, understand how they are integrated into business processes, and identify potential risks associated with their use. IR 4.0 brings disruption with much more automated and technologically complex processes. The industry is entering the so-called "new generation," and keeping up with it is the most difficult challenge. Auditing firms need to consider technology investment so as to keep their competitiveness. IR 4.0 has severely impacted the labour market, including audit firms. To safeguard their profession, auditors will need to embrace the automation of current auditing procedures. This paper investigates factors that influence the job security of auditors due to the rapid growth of technology in the IR 4.0 era through an article review. Three factors are discussed which are technological, knowledge and skills, and environmental. With these insights, recommendations are proposed for auditors to be prepared for and well-suited to the IR 4.0 industry.

The outbreak of the COVID-19 pandemic in 2020 brought severe impacts on economies around the world. The market situation worsened and became uncertain due to the shock of the sudden virus outbreak. This has created issues for almost all industries globally as they must cater to the sudden changes in economies to stay competitive. Companies have taken the initiative by undertaking earnings management strategies in their accounting functions to present a strong performance in their financial reports. Due to this, the reliability and quality of financial reporting have been questioned. This paper explains the impacts of COVID-19 on earnings management in financial reporting. Three impacts are discussed: the enormous financial pressure on enterprises, the uncertainty due to the pandemic impacts on firm financial policies, and the increased information asymmetry between corporate outsiders and insiders. With these insights, suggestions are proposed on the control companies can implement to ensure the reliability and quality of the financial report.