The Challenge of Quality Audit in the 5.0 society Dessy Shanti Abstrak: Panaliten menika gadhah ancas kangge mangertosi kepriye implementasi lan strategi audit jarak jauh ing ngadepi era masyarakat 5.0. ing Badan Pemeriksa Keuangan (BPK RI). Sawetara peraturan wis diterbitake dening BPK kanggo ndhukung implementasine audit jarak jauh, utamane nalika pandemi Covid-19. Panliten iki nggunakake metodhe deskriptif kualitatif kanthi sumber dhata adhedhasar asile studi pustaka, observasi lan wawancara. Saka asil pirembagan kasebut, dhasar audit jarak jauh nduweni tahapan sing padha karo audit konvensional, lan ing praktik, BPK duwe sawetara strategi kanggo nindakake audit jarak jauh saliyane auditor kudu nduweni kompetensi sing cukup kanggo entuk kapercayan saka stakeholder, nguwasani sistem lan informasi. teknologi minangka wujud pangerten babagan risiko. uga kontrol ing lingkungan IT, sawetara aplikasi ndhukung ing implementasine saka audit remot uga wis dikembangaké kalebu pangembangan Big Data Analytics kanggo ndhukung aktivitas audit. Lumantar aplikasi teknologi informasi lan nggunakake big data analytics, BPK RI diajab bisa dadi pusat analisis keuangan negara. Adhedhasar langkah-langkah sing ditindakake BPK RI, bisa didudut yen implementasine metode audit jarak jauh ing BPK RI wis ditindakake kanthi efektif ing taun 2020. Kata Kunci: Tantangan, Kualitas, Audit, masyarakat 5.0 REFERENCES Fama, E. F., & Jensen, M. C. (198. Agency problems and residual claims. The journal of law and Economics, 26(, 327-349. M. Yusuf John. Badan Pemeriksa Keuangan (202, Mengenal BPK dan Pemeriksaan BPK, Webinar: Kunjungan ke-BPK-an. Agoes, Sukrisno. 2017. Auditing. Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Buku satu. Edisi kelima. Jakarta: Salemba Empat. Emmanuel John Kaka, Pendekatan Remote Auditing Untuk Internal Audit Dalam Mendeteksi Kecurangan (Fraud) pada Masa Pandemi Covid-19, Journal of Applied Accounting and Taxation Article History Vol. 6, No. 1, March 2021, 1-10 Rizki Damir Mustika, Audit Trust (202, Remote Auditing Strategy Consideration In Performing Audit Of Financial Statements, Webinar: Future Auditors : Revolutionizing Remote Auditing Through AI. Deloitte. (2018). Internal Audit 3.0, The Future of internal Audit Is Now. D. Putra. "Pendekatan Remote Auditing Untuk Internal Audit Dalam Mendeteksi Kecurangan (Fraud) Pada Masa Pandemi Covid-19. Jurnal Pendidikan Ekonomi FE Universitas Negeri Padang, Vol. 4, No.1, 2021 Budianto Tedjasuksmana, Optimalisasi Teknologi Dimasa Pandemi Melalui Audit Jarak Jauh Internal, Vol. 1 No. 1.1 Mei 2021, hal. 313-322 Dalam Profesi Audit senapan.upnjatim.ac.id International Organization for Standardization (ISO) and International Accreditation Forum (IAF), ISO 9001 Auditing Practices Group Guidance on: Remote Audits, Edition 1, 2020 Nesrine Borders Impact Of Coronavirus Pandemic On , Kingdom of Saudi Arabia, The Audit Quality: The Perceptions Of Saudi Auditors, Academy of Accounting and Financial Studies Journal, Volume 25, Issue 2, 2021 Akrimi, College of Business Administration, Northern