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PENERAPAN KERTAS KERJA PEMERIKSAAN (KKP) ATLAS DALAM PROSES AUDIT LAPORAN KEUANGAN

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Bibliographic Details
Title: PENERAPAN KERTAS KERJA PEMERIKSAAN (KKP) ATLAS DALAM PROSES AUDIT LAPORAN KEUANGAN
Authors: Monica Vica, Gideon Setyo Budiwitjaksono
Source: Media Mahardhika: Media Komunikasi Ekonomi dan Manajemen, Vol 24, Iss 1, Pp 79-86 (2025)
Publisher Information: Sekolah Tinggi Ilmu Ekonomi (STIE) Mahardika, 2025.
Publication Year: 2025
Collection: LCC:Accounting. Bookkeeping
LCC:Finance
Subject Terms: atlas, financial statement audit, working paper, Accounting. Bookkeeping, HF5601-5689, Finance, HG1-9999
Description: The development of information technology in the field of auditing has presented various innovations that can improve the efficiency and effectiveness of the audit process. One of these innovations is the ATLAS (Audit Tool and Linked Archive System) application which is used to manage audit working papers digitally. This study aims to analyze the application of ATLAS audit working papers in the financial statement audit process based on the internship experience of Dony Firliawan's Public Accounting Firm (KAP). This study uses a qualitative approach through structured interviews and direct observation. The results of the study indicate that the application of ATLAS not only improves audit time efficiency but also maintains data integrity by ensuring that data remains accurate, complete, and consistent. From a business strategy perspective, ATLAS contributes to improving the quality of accuracy to clients and the profitability of public accounting firms.
Document Type: article
File Description: electronic resource
Language: Indonesian
ISSN: 0854-0861
2407-4950
Relation: https://ojs.stiemahardhika.ac.id/index.php/mahardika/article/view/1397; https://doaj.org/toc/0854-0861; https://doaj.org/toc/2407-4950
DOI: 10.29062/mahardika.v24i1.1397
Access URL: https://doaj.org/article/d46470f0427b4efe86feef29a554f1d9
Accession Number: edsdoj.46470f0427b4efe86feef29a554f1d9
Database: Directory of Open Access Journals
Description
Abstract:The development of information technology in the field of auditing has presented various innovations that can improve the efficiency and effectiveness of the audit process. One of these innovations is the ATLAS (Audit Tool and Linked Archive System) application which is used to manage audit working papers digitally. This study aims to analyze the application of ATLAS audit working papers in the financial statement audit process based on the internship experience of Dony Firliawan's Public Accounting Firm (KAP). This study uses a qualitative approach through structured interviews and direct observation. The results of the study indicate that the application of ATLAS not only improves audit time efficiency but also maintains data integrity by ensuring that data remains accurate, complete, and consistent. From a business strategy perspective, ATLAS contributes to improving the quality of accuracy to clients and the profitability of public accounting firms.
ISSN:08540861
24074950
DOI:10.29062/mahardika.v24i1.1397