Abstract:The purpose of this study is to identify important considerations that must be carried out by junior auditors in the planning phase in the current digitalization era. This research uses a qualitative study approach by conducting in-depth interviews with experts in auditing, information technology, and the digital economy. The results show that the critical considerations that need to be considered by the junior auditor are a comprehensive understanding of the auditee on 1) Information Technology-Based Accounti… Show more
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