The Effectiveness Of The Application Of Audit Tools And Linked Archive System (Atlas) On The Financial Statement Audit Process (Case Study at Public Accounting Firm Hari Purnomo & Jaswadi)
DOI:
https://doi.org/10.32486/aksi.v9i2.724Keywords:
ATLAS, audit, e-working paperAbstract
The development of information technology has significantly impacted various fields, including audit practice. A notable advancement is the ATLAS application, an electronic working paper designed to assist auditors in filling out work papers. This research aimed to examine the application of ATLAS and assess its effectiveness in the financial statement audit process at KAP Hari Purnomo & Jaswadi. Using a descriptive qualitative approach, data were collected through interviews with auditors. The findings revealed that KAP Hari Purnomo & Jaswadi had comprehensively implemented the ATLAS application, covering all stages from pre-engagement, risk assessment, and risk response to reporting. The ATLAS application proved effective, as it streamlined and facilitated auditors' work in inputting audit data. The integration of all audit stages within the ATLAS application demonstrated its efficiency and effectiveness in the financial statement audit process, making it a valuable tool for auditors at KAP Hari Purnomo & Jaswadi.
References
Akashi, T. (2020). Analisis faktor-faktor penerimaan aplikasi sistem audit tool and linked archive system (ATLAS) (Studi empiris pada kantor akuntan publik di Jawa Timur). Jurnal Ilmiah Mahasiswa Fakultas Ekonomi Dan Bisnis, 8(2), 1–13.
Anugrah, K. B. (2021). Analisisi Perspektif Mahasiswa pada Penerapan Kertas Kerja ATLAS di Era Digital. JIATAX (Journal of Islamic Accounting and Tax), 4(1), 1. https://doi.org/10.30587/jiatax.v4i1.2591
Arens, A. A., Elder, R. J., & Beasley, M. S. (2015). Auditing dan Jasa Assurance. Penerbit Erlangga.
Darmayasa, I. N., & Putrayasa, I. M. A. (2019). Detecting Fraud Through Audit Tool and Linked Archive System Working Paper. 354(iCASTSS), 29–34. https://doi.org/10.2991/icastss-19.2019.7
Haniifah, M. N., & Pramudyastuti, O. L. (2022). Analisis Efektivitas Audit Tool and Linked Archive System Dalam Menunjang Proses Audit Laporan Keuangan. Jurnal Maneksi, 10(2), 169–176. https://doi.org/10.31959/jm.v10i2.747
Krismonanda, C., Widyastuti, S., & Nugraheni, R. (2021). Analisis Penerapan Audit Tools and Linked Archives System (ATLAS) Terhadap Proses Audit Laporan Keuangan (Studi Kasus pada Kantor Akuntan Publik Wisnu dan Katili). Jurnal Penelitian Ekonomi Dan Akuntansi JPENSI, 6(3), 241. https://doi.org/10.30736/jpensi.v6i3.794
Margaret, K. A., Novita, N., & Azka, A. F. (2023). Audit Tool and Linked Archive System (ATLAS) in Improving Audit Quality. Applied Accounting and Management Review (AAMAR), 2(1), 1. https://doi.org/10.32497/aamar.v2i1.4269
PPPK. (2019). Panduan Penggunaan Aplikasi Audit Tool and Linked Archieve System. 1–78.
Prajanto, A. (2020). Project Based Learning Sebagai Model Pembelajaran Risk Based Audit Dengan Media Aplikasi Audit Tool Linked Archive System (Atlas). JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 1(1), 19–29. https://doi.org/10.56696/jaka.v1i1.3860
Rahayu, R. A., Hariyanto, W., & Maryanti, E. (2023). Audit Quality Determinant at a Public Accounting Firm in Surabaya. Jurnal AKSI (Akuntansi dan Sistem Informasi), 8(1). https://doi.org/10.32486/aksi.v8i1.336
Susmoko, W. A., & Rani, U. (2023). Manfaat Teknik Audit Berbantuan Komputer Terhadap Kualitas Audit. SENTRI: Jurnal Riset Ilmiah, 2(4), 1004–1010. https://doi.org/10.55681/sentri.v2i4.697
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Niken Nur Rohmah, Jaswadi Jaswadi, Indrayati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
