Probe - Accounting, Auditing and Taxation

Research on the mechanism of digital economy development’s impact on audit quality

Jia Yao

Nantong Institute of Technology

DOI: https://doi.org/10.59429/paat.v7i1.9450

Keywords: Digital economy; Audit quality; Digital technology; Big data

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Abstract

The digital economy is transforming economic and social systems while significantly impacting audit quality. This paper explores how the digital economy affects audit quality through the application of digital technologies, data-driven improvements in efficiency and accuracy, and new skill requirements for auditors. It proposes five strategies to integrate the digital economy with audit quality: technological innovation, auditor skill development, regulatory enhancement, collaborative innovation, and digital transformation of audit standards. The findings show that the digital economy drives improvements in audit quality while necessitating industry transformation, making digital auditing a key pathway for high-quality development.

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