The Influence of Digital Technology on Enhanced Audit Quality: A Systematic Literature Review

Audit quality has become an increasingly important issue in the digital era due to the rapid development of information technology, increasing business complexity, and growing stakeholder demands for transparent and reliable financial reporting. Digital technologies such as artificial intelligence, big data analytics, blockchain, and cloud computing have transformed auditing practices by improving efficiency, transparency, and fraud detection capabilities. This study aims to analyze and synthesize previous research regarding the influence of digital technology on audit quality through a systematic literature review approach. The research employed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to ensure a transparent and systematic review process. Data were collected from the Scopus database and additional relevant sources published between 2021 and 2026. A total of 22 selected articles were analyzed using thematic analysis and the Theory, Context, and Methodology (TCM) framework. The findings indicate that digital technology significantly improves audit quality by enhancing audit effectiveness, transparency, accuracy, and fraud detection capability. Agency Theory was identified as the dominant theoretical foundation, while quantitative research methods were the most frequently applied approaches. The study concludes that digital transformation plays a vital role in strengthening audit quality and recommends future research to explore emerging technologies and broader geographical contexts in auditing practices.