CHALLENGES, STRATEGIES AND QUALIFICATIONS OF AUDITORS IN THE SOCIETY 5.0 ERA

Sihar Tambun, Riris Rotua Sitorus
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Abstract

We will soon live the Era of Society 5.0. An era that is integrated with AI in all professions, including auditors. The research aims to obtain an overview of the auditor's profession in the future. First, the challenges that auditors will face and second, the strategies that auditors need in the Society 5.0 Era. This research uses a literature study approach with content analysis. Data sources from journal articles, proceedings, online news, e-books and YouTube. Data processing consists of four stages, namely data input, coding, visualization, and determining conclusions. Data processing uses the NVivo 12 Plus software. The results of the research succeeded in providing an overview of the six challenges and seven strategies needed to compete in the era of society 5.0. The implication is that the research results can be used as a reference for auditors to prepare themselves for the Era of Society 5.0.
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社会5.0时代审计师的挑战、策略与资格
我们即将进入社会5.0时代。一个包括审计人员在内的所有职业都融入人工智能的时代。该研究旨在获得未来审计师职业的概述。首先,审计师将面临的挑战,其次,审计师在社会5.0时代需要的策略。本研究采用文献研究法和内容分析法。数据来源来自期刊文章、会议记录、在线新闻、电子书和YouTube。数据处理包括数据输入、编码、可视化和确定结论四个阶段。数据处理使用NVivo 12 Plus软件。研究结果成功地概括了社会5.0时代的6大挑战和7大战略。这意味着研究结果可以作为审计人员为社会5.0时代做好准备的参考。
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审稿时长
24 weeks
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