Author(s): Akie Rusaktiva Rustam, I Made Narsa, Lalropuii
This study aims to determine how ready the audit profession is facing the age of digital competition. Data analysis used in depth interview techniques and used 7 informants with acounting background. Based on the results of in-depth interviews with the informants, it is known that the audit profession is not fully prepared to face industrial revolution because the quality of human resources that has not been qualified and inadequate infrastructure support. The results are also supported through the identification of TRI 2.0 where in the face of technological novelty, auditors must be optimistic, innovative, but at the same time as these demands the auditor feels uncomfortable and insecure and the application of big data is still not optimal.