How Information Technology Literacy Moderated Factors Affecting Quality of Computer-Based Audit

The times require auditors to change, auditors no longer carry out the audit process using a manual system, but must switch to computer-based auditing. Especially in the era of the Covid-19 pandemic, which forced auditors to conduct remote audits, which of course had to be computerbased. Our research focuses on what factors can influence computer-based audit quality and what factors can moderate these factors. Our research uses independent variables, namely remote audit implementation, auditor performance and professionalism and in addition to using information technology literacy as a moderating variable. Our research is a quantitative study, using primary data distributed through questionnaires to auditors working in public accounting firms. For statistical data processing, we use the ordinary least square. The results of our study indicate that remote audit implementation, auditor performance and professionalism have a significant effect on computer-based audit quality and information technology literacy is able to moderate and strengthen the influence of these three variables.