Journal of Research Administration

Abstract

This study investigates the impact of remote auditing on audit quality in Nigeria, with specific focus on audit evidence, auditor independence, and professional skepticism, while examining the moderating role of technological infrastructure. A quantitative survey research design was employed for the study. The target population comprised 500 audit professionals at PwC Nigeria's Lagos office, from which a sample of 222 respondents was selected using purposive and stratified sampling techniques. Data were collected using structured questionnaire and analyzed with descriptive and inferential statistics and regression analysis. The findings reveal that remote auditing significantly enhances audit evidence, independence, and professional skepticism, thereby contributing positively to audit quality. Importantly, technological infrastructure was found to play a dual role: directly improving audit processes and moderating the relationship between remote auditing and audit quality. The interaction effect indicates that the benefits of remote auditing are amplified when supported by secure, efficient, and regularly updated IT systems. The study concludes that technological infrastructure plays a pivotal role, not only as a direct contributor but also as a moderator that amplifies the positive effects of remote auditing. The study therefore recommended that audit firms should prioritize continuous investment in secure and efficient technological infrastructure, including advanced audit software, secure digital platforms, and reliable data storage systems, to maximize the benefits of remote auditing.