A New Way for Learning Auditing Using Virtual Reality To Increase The Ability Auditor For Ases Risk Material Statement

Abstract

In the current era of social society 5.0, the increasing use of information technology has required educators to innovate continuously in their learning process. Generation Z, very close to technological developments, has made information technology-based learning more popular. Therefore, current audit learning needs to be developed with a technological approach to improve prospective auditors' critical thinking skills. Current business processes are developing rapidly and complexly, so auditors must have a more diverse business understanding. This study aims to compile audit learning media based on virtual reality technology. The research method was carried out using a Qualitative approach. They are compiling a learning model using a qualitative research method through in-depth interviews with audit, learning media, and information technology experts. This study develops VR in 3 cases, namely asset valuation and inventory valuation. After conducting the trial, it was concluded that there was a difference in increasing students' understanding of VR risk assessment. The results of this study contribute to developing a continuing education model in audit courses using VR-T media to improve critical thinking skills in the era of massive changes in information technology