In your opinion, does the metaverse innovation in audit have great potential to help prepare audit planning strategies, investigate fraud, create TOR, ensure internal control, and make better recommendations? Describe in detail the example of the process and critical opinion that you can provide as an auditor by conducting a metaverse audit of a department. Does the change in standards from GAAP to IFRS have an impact on the auditor performing audit activities as a whole? Explain the reason.