The Mediation Effect of Audit Assessment on Audit Competency and Digital Audit to Audit Work Performance Effectiveness

The relationship between auditor competency and the use of digital audit has been recognized as a potential factor that could enhance audit evaluation and enhance auditor performance. This study examines the direct impact of audit competency and digital audit variables on the efficiency of auditor w...

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Published in:International Journal of Religion
Main Author: Noor N.F.M.; Sanusi Z.M.; Jusoh Z.S.M.; Johari R.J.; Kasbun N.F.
Format: Article
Language:English
Published: Transnational Press London Ltd 2024
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85196086688&doi=10.61707%2fxnaxqd85&partnerID=40&md5=53a46441ec15ad0b0de2b2d2d7676af3
id 2-s2.0-85196086688
spelling 2-s2.0-85196086688
Noor N.F.M.; Sanusi Z.M.; Jusoh Z.S.M.; Johari R.J.; Kasbun N.F.
The Mediation Effect of Audit Assessment on Audit Competency and Digital Audit to Audit Work Performance Effectiveness
2024
International Journal of Religion
5
9
10.61707/xnaxqd85
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85196086688&doi=10.61707%2fxnaxqd85&partnerID=40&md5=53a46441ec15ad0b0de2b2d2d7676af3
The relationship between auditor competency and the use of digital audit has been recognized as a potential factor that could enhance audit evaluation and enhance auditor performance. This study examines the direct impact of audit competency and digital audit variables on the efficiency of auditor work performance. It also explores the role of audit assessment as a mediator in these connections. The data used in this study is obtained from external auditors. A survey was conducted in Malaysia to determine the direct impact of audit competence and digital audit on the efficiency of audit work carried out by the external auditor. Based on the findings, it appears that increasing the efficiency and effectiveness of auditors' work performance was largely dependent on their competency as well as their usage of modern digital audits. Further investigation reveals the impact of audit competency and digital audit on audit assessment, which is a necessary process for enhancing the performance effectiveness of the external auditor. This research enhances our understanding of audit assessment as an essential tool for evaluating audit proficiency and the auditor's competency and effective utilization of digital audit in evaluating the auditor's work performance. © 2024, Transnational Press London Ltd. All rights reserved.
Transnational Press London Ltd
2633352X
English
Article
All Open Access; Hybrid Gold Open Access
author Noor N.F.M.; Sanusi Z.M.; Jusoh Z.S.M.; Johari R.J.; Kasbun N.F.
spellingShingle Noor N.F.M.; Sanusi Z.M.; Jusoh Z.S.M.; Johari R.J.; Kasbun N.F.
The Mediation Effect of Audit Assessment on Audit Competency and Digital Audit to Audit Work Performance Effectiveness
author_facet Noor N.F.M.; Sanusi Z.M.; Jusoh Z.S.M.; Johari R.J.; Kasbun N.F.
author_sort Noor N.F.M.; Sanusi Z.M.; Jusoh Z.S.M.; Johari R.J.; Kasbun N.F.
title The Mediation Effect of Audit Assessment on Audit Competency and Digital Audit to Audit Work Performance Effectiveness
title_short The Mediation Effect of Audit Assessment on Audit Competency and Digital Audit to Audit Work Performance Effectiveness
title_full The Mediation Effect of Audit Assessment on Audit Competency and Digital Audit to Audit Work Performance Effectiveness
title_fullStr The Mediation Effect of Audit Assessment on Audit Competency and Digital Audit to Audit Work Performance Effectiveness
title_full_unstemmed The Mediation Effect of Audit Assessment on Audit Competency and Digital Audit to Audit Work Performance Effectiveness
title_sort The Mediation Effect of Audit Assessment on Audit Competency and Digital Audit to Audit Work Performance Effectiveness
publishDate 2024
container_title International Journal of Religion
container_volume 5
container_issue 9
doi_str_mv 10.61707/xnaxqd85
url https://www.scopus.com/inward/record.uri?eid=2-s2.0-85196086688&doi=10.61707%2fxnaxqd85&partnerID=40&md5=53a46441ec15ad0b0de2b2d2d7676af3
description The relationship between auditor competency and the use of digital audit has been recognized as a potential factor that could enhance audit evaluation and enhance auditor performance. This study examines the direct impact of audit competency and digital audit variables on the efficiency of auditor work performance. It also explores the role of audit assessment as a mediator in these connections. The data used in this study is obtained from external auditors. A survey was conducted in Malaysia to determine the direct impact of audit competence and digital audit on the efficiency of audit work carried out by the external auditor. Based on the findings, it appears that increasing the efficiency and effectiveness of auditors' work performance was largely dependent on their competency as well as their usage of modern digital audits. Further investigation reveals the impact of audit competency and digital audit on audit assessment, which is a necessary process for enhancing the performance effectiveness of the external auditor. This research enhances our understanding of audit assessment as an essential tool for evaluating audit proficiency and the auditor's competency and effective utilization of digital audit in evaluating the auditor's work performance. © 2024, Transnational Press London Ltd. All rights reserved.
publisher Transnational Press London Ltd
issn 2633352X
language English
format Article
accesstype All Open Access; Hybrid Gold Open Access
record_format scopus
collection Scopus
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