Penerapan Vouching Dan Tracing Di Era Remote Audit: Integrasi Solusi Digital Untuk Meningkatkan Keabsahan Transaksi Klien Kap XYZ
Abstract
Digital transformation and pressure for cost efficiency are driving fundamental changes in audit practices, especially in vouching and tracing procedures that are now performed remotely. This research aims to examine how the integration of digital solutions can improve transaction validity, reduce operational costs, and minimize miscommunication between auditors and clients. Using a descriptive qualitative approach through direct observation and document analysis at XYZ Public Accounting Firm, it was found that remote auditing raises the risk of document invalidity due to limited physical access, digital data fragmentation, and weak evidence authentication systems. However, these challenges can be overcome through the implementation of an integrated audit trail system and the use of digital platforms that support continuous communication between auditors and clients. These findings confirm the importance of strengthening digital infrastructure in modern audit practices to maintain the credibility, effectiveness, and accountability of auditors' work in the era of remote auditing.
References
Adiputro, A. S., & Budiono, S. N. (2024). Minat Menggunakan Audit Tool and Linked Archives System (ATLAS) di KAP Jawa Tengah: Perspektif UTAUT. Perspektif Akuntansi, 7(1), Article 1. https://doi.org/10.24246/persi.v7i1.p17-37
Al-Ateeq, B., Sawan, N., Al-Hajaya, K., Altarawneh, M., & Al-Makhadmeh, A. (2022). Big data analytics in auditing and the consequences for audit quality: A study using the technology acceptance model (TAM). ResearchGate. https://doi.org/10.22495/cgobrv6i1p5
Barr-Pulliam, D., Calvin, C. G., Eulerich, M., & Maghakyan, A. (2024). Audit evidence, technology, and judgement: A review of the literature in response to ED-500. Journal of International Financial Management & Accounting, 35(1), 36–67. https://doi.org/10.1111/jifm.12192
Bian, G., Zhang, F., Li, R., & Shao, B. (2022, September 29). Certificateless Remote Data Integrity Auditing with Access Control of Sensitive Information in Cloud Storage. https://www.mdpi.com/2079-9292/11/19/3116
Carlisle, M., & Hamilton, E. L. (2020). The Role of Communication Mode in Auditor-Client Interactions: Insights from Staff Auditors. Current Issues in Auditing, 15(1), A19–A37. https://doi.org/10.2308/CIIA-2020-007
Carlisle, M., & Jenkins, J. G. (2019). The Effect of Communication Mode on Evidence Persuasiveness in Remote Auditor-Client Interactions (SSRN Scholarly Paper No. 3105452). Social Science Research Network. https://doi.org/10.2139/ssrn.3105452
Chaturvedi, A. (2025). The Role of Vouching and Verification in Ensuring Financial Accuracy: A Critical Analysis. https://www.ijrar.org/viewfull.php?&p_id=IJRAR25B1849
Cummings, J. J., & Wertz, E. E. (2023). Capturing social presence: Concept explication through an empirical analysis of social presence measures. Journal of Computer-Mediated Communication, 28(1), zmac027. https://doi.org/10.1093/jcmc/zmac027
Farcane, N., Bunget ,Ovidiu Constantin, Blidisel ,Rodica, Dumitrescu ,Alin Constantin, Deliu ,Delia, Bogdan ,Oana, & and Burca, V. (2023). Auditors’ perceptions on work adaptability in remote audit: A COVID-19 perspective. Economic Research-Ekonomska Istraživanja, 36(1), 422–459. https://doi.org/10.1080/1331677X.2022.2077789
Fidiana, F., & Retnani, E. D. (2023). Reliability of Audit Evidence during Pandemic Restrictions. JASF: Journal of Accounting and Strategic Finance, 6(1), Article 1. https://doi.org/10.33005/jasf.v6i1.393
Francis, J. R. (2024). What exactly do we mean by audit quality? Accounting in Europe, 21(2), 123–133. https://doi.org/10.1080/17449480.2023.2247410
Gong, S., Ho, N., Jin, J. Y., & Kanagaretnam, K. (2022). Audit quality and COVID-19 restrictions. Managerial Auditing Journal, 37(8), 1017–1037. (world). https://doi.org/10.1108/MAJ-11-2021-3383
IAASB. (2020). ISA 500 (Audit Evidence).
Johri, A., & Singh, R. K. (2024). A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis. Cogent Business & Management, 11(1), 2344743. https://doi.org/10.1080/23311975.2024.2344743
Kreijns, K., Xu, K., & Weidlich, J. (2022). Social Presence: Conceptualization and Measurement. Educational Psychology Review, 34(1), 139–170. https://doi.org/10.1007/s10648-021-09623-8
Levi, C., & Angelus, M. (2024). EXPLORING THE FACTORS THAT INFLUENCE INDONESIAN AUDITORS’ INTENTION TO USE BIG DATA ANALYTICS: APPLICATION OF THE UTAUT MODEL WITH PERCEIVED RISK AND TRUST. Journal of Applied Finance and Accounting, 11(2), Article 2. https://doi.org/10.21512/jafa.v11i2.12558
Li, Y., Goel, S., & Williams, K. (2023). Impact of remote audit on audit quality, audit efficiency, and auditors’ job satisfaction. International Journal of Auditing, 27(2–3), 130–149. https://doi.org/10.1111/ijau.12306
Li, Y., Goel, S., & Williams, K. J. (2024). Remote Audit Quality, Audit Efficiency, and Auditors’ Job Satisfaction: Implications for Audit Firms and External Auditors. Current Issues in Auditing, 18(2), P20–P28. https://doi.org/10.2308/CIIA-2023-033
Lorentzon, J. I., Fotoh, L. E., & Mugwira, T. (2023). Remote auditing and its impacts on auditors’ work and work-life balance: Auditors’ perceptions and implications. Accounting Research Journal, 37(1), 1–18. (world). https://doi.org/10.1108/ARJ-06-2023-0158
Makateng, D. S., & Mokala, N. T. (2025). Understanding Qualitative Research Methodology: A Systematic Review. E-Journal of Humanities, Arts and Social Sciences, 327–335. https://doi.org/10.38159/ehass.2025637
Minarhadi, D. Y., Andriyana, H., Suhartini, D., & Susilowati, E. (2023). Remote Audit Implementation, Cost Control, and Audit Quality. Proceedings of International Conference on Economics Business and Government Challenges, 6(1), Article 1. https://doi.org/10.33005/icebgc.v6i1.83
Nguyen, M. H., Gruber, J., Marler, W., Hunsaker, A., Fuchs, J., & Hargittai, E. (2022). Staying connected while physically apart: Digital communication when face-to-face interactions are limited. New Media & Society, 24(9), 2046–2067. https://doi.org/10.1177/1461444820985442
Sakshi, & Uppal, V. (2024). Vouching- A Splendid Jewel of Auditing. IJFMR - International Journal For Multidisciplinary Research, 6(1). https://doi.org/10.36948/ijfmr.2024.v06i01.13890
Shah, G. H., & Patel, D. D. (2024). A REVIEW STUDY ON THE ASSESSMENT OF OPERATIONAL EFFICIENCY. EPRA International Journal of Multidisciplinary Research (IJMR), 10(10), Article 10.
Wardhani, Y. K., & Rochayatun, S. (2024). IMPLEMENTATION OF REMOTE AUDITING: A LITERATURE REVIEW. Proceedings of the International Conference of Islamic Economics and Business (ICONIES), 10(1), Article 1.
Yuan, Y., & Lu, N. (2025). The Evolving Role of Auditors in Enhancing Corporate Transparency and Accountability in the Digital Age. International Journal of Global Economics and Management, 7(1), Article 1. https://doi.org/10.62051/ijgem.v7n1.20
Zhang, J., & Huang, X. (2023). Investigation on the Application of Cost Management in Operational Efficiency and Performance Evaluation. Manufacturing and Service Operations Management, 4(5), 12–20. https://doi.org/10.23977/msom.2023.040502
Al-Ateeq, B., Sawan, N., Al-Hajaya, K., Altarawneh, M., & Al-Makhadmeh, A. (2022). Big data analytics in auditing and the consequences for audit quality: A study using the technology acceptance model (TAM). ResearchGate. https://doi.org/10.22495/cgobrv6i1p5
Barr-Pulliam, D., Calvin, C. G., Eulerich, M., & Maghakyan, A. (2024). Audit evidence, technology, and judgement: A review of the literature in response to ED-500. Journal of International Financial Management & Accounting, 35(1), 36–67. https://doi.org/10.1111/jifm.12192
Bian, G., Zhang, F., Li, R., & Shao, B. (2022, September 29). Certificateless Remote Data Integrity Auditing with Access Control of Sensitive Information in Cloud Storage. https://www.mdpi.com/2079-9292/11/19/3116
Carlisle, M., & Hamilton, E. L. (2020). The Role of Communication Mode in Auditor-Client Interactions: Insights from Staff Auditors. Current Issues in Auditing, 15(1), A19–A37. https://doi.org/10.2308/CIIA-2020-007
Carlisle, M., & Jenkins, J. G. (2019). The Effect of Communication Mode on Evidence Persuasiveness in Remote Auditor-Client Interactions (SSRN Scholarly Paper No. 3105452). Social Science Research Network. https://doi.org/10.2139/ssrn.3105452
Chaturvedi, A. (2025). The Role of Vouching and Verification in Ensuring Financial Accuracy: A Critical Analysis. https://www.ijrar.org/viewfull.php?&p_id=IJRAR25B1849
Cummings, J. J., & Wertz, E. E. (2023). Capturing social presence: Concept explication through an empirical analysis of social presence measures. Journal of Computer-Mediated Communication, 28(1), zmac027. https://doi.org/10.1093/jcmc/zmac027
Farcane, N., Bunget ,Ovidiu Constantin, Blidisel ,Rodica, Dumitrescu ,Alin Constantin, Deliu ,Delia, Bogdan ,Oana, & and Burca, V. (2023). Auditors’ perceptions on work adaptability in remote audit: A COVID-19 perspective. Economic Research-Ekonomska Istraživanja, 36(1), 422–459. https://doi.org/10.1080/1331677X.2022.2077789
Fidiana, F., & Retnani, E. D. (2023). Reliability of Audit Evidence during Pandemic Restrictions. JASF: Journal of Accounting and Strategic Finance, 6(1), Article 1. https://doi.org/10.33005/jasf.v6i1.393
Francis, J. R. (2024). What exactly do we mean by audit quality? Accounting in Europe, 21(2), 123–133. https://doi.org/10.1080/17449480.2023.2247410
Gong, S., Ho, N., Jin, J. Y., & Kanagaretnam, K. (2022). Audit quality and COVID-19 restrictions. Managerial Auditing Journal, 37(8), 1017–1037. (world). https://doi.org/10.1108/MAJ-11-2021-3383
IAASB. (2020). ISA 500 (Audit Evidence).
Johri, A., & Singh, R. K. (2024). A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis. Cogent Business & Management, 11(1), 2344743. https://doi.org/10.1080/23311975.2024.2344743
Kreijns, K., Xu, K., & Weidlich, J. (2022). Social Presence: Conceptualization and Measurement. Educational Psychology Review, 34(1), 139–170. https://doi.org/10.1007/s10648-021-09623-8
Levi, C., & Angelus, M. (2024). EXPLORING THE FACTORS THAT INFLUENCE INDONESIAN AUDITORS’ INTENTION TO USE BIG DATA ANALYTICS: APPLICATION OF THE UTAUT MODEL WITH PERCEIVED RISK AND TRUST. Journal of Applied Finance and Accounting, 11(2), Article 2. https://doi.org/10.21512/jafa.v11i2.12558
Li, Y., Goel, S., & Williams, K. (2023). Impact of remote audit on audit quality, audit efficiency, and auditors’ job satisfaction. International Journal of Auditing, 27(2–3), 130–149. https://doi.org/10.1111/ijau.12306
Li, Y., Goel, S., & Williams, K. J. (2024). Remote Audit Quality, Audit Efficiency, and Auditors’ Job Satisfaction: Implications for Audit Firms and External Auditors. Current Issues in Auditing, 18(2), P20–P28. https://doi.org/10.2308/CIIA-2023-033
Lorentzon, J. I., Fotoh, L. E., & Mugwira, T. (2023). Remote auditing and its impacts on auditors’ work and work-life balance: Auditors’ perceptions and implications. Accounting Research Journal, 37(1), 1–18. (world). https://doi.org/10.1108/ARJ-06-2023-0158
Makateng, D. S., & Mokala, N. T. (2025). Understanding Qualitative Research Methodology: A Systematic Review. E-Journal of Humanities, Arts and Social Sciences, 327–335. https://doi.org/10.38159/ehass.2025637
Minarhadi, D. Y., Andriyana, H., Suhartini, D., & Susilowati, E. (2023). Remote Audit Implementation, Cost Control, and Audit Quality. Proceedings of International Conference on Economics Business and Government Challenges, 6(1), Article 1. https://doi.org/10.33005/icebgc.v6i1.83
Nguyen, M. H., Gruber, J., Marler, W., Hunsaker, A., Fuchs, J., & Hargittai, E. (2022). Staying connected while physically apart: Digital communication when face-to-face interactions are limited. New Media & Society, 24(9), 2046–2067. https://doi.org/10.1177/1461444820985442
Sakshi, & Uppal, V. (2024). Vouching- A Splendid Jewel of Auditing. IJFMR - International Journal For Multidisciplinary Research, 6(1). https://doi.org/10.36948/ijfmr.2024.v06i01.13890
Shah, G. H., & Patel, D. D. (2024). A REVIEW STUDY ON THE ASSESSMENT OF OPERATIONAL EFFICIENCY. EPRA International Journal of Multidisciplinary Research (IJMR), 10(10), Article 10.
Wardhani, Y. K., & Rochayatun, S. (2024). IMPLEMENTATION OF REMOTE AUDITING: A LITERATURE REVIEW. Proceedings of the International Conference of Islamic Economics and Business (ICONIES), 10(1), Article 1.
Yuan, Y., & Lu, N. (2025). The Evolving Role of Auditors in Enhancing Corporate Transparency and Accountability in the Digital Age. International Journal of Global Economics and Management, 7(1), Article 1. https://doi.org/10.62051/ijgem.v7n1.20
Zhang, J., & Huang, X. (2023). Investigation on the Application of Cost Management in Operational Efficiency and Performance Evaluation. Manufacturing and Service Operations Management, 4(5), 12–20. https://doi.org/10.23977/msom.2023.040502
Published
2026-04-20
How to Cite
MuzakkiI. M., & KiranaN. W. I. (2026). Penerapan Vouching Dan Tracing Di Era Remote Audit: Integrasi Solusi Digital Untuk Meningkatkan Keabsahan Transaksi Klien Kap XYZ. Jurnal Ilmiah Metansi (Manajemen Dan Akuntansi), 9(1), 11-22. https://doi.org/10.57093/metansi.v9i1.497
Section
Articles
