Analysis Of The Implementation Of The ATLAS Application On The Audit Process At KAP RA In East Jakarta

Abstract

This research was conducted at a Public Accounting Firm with the aim of analyzing the impact of the application of tools on audit procedures. The Audit Tool and Linked Archive System (ATLAS) application affects the audit process. The research method used is a qualitative descriptive method by comparing with the theories and concepts obtained, making observations directly observing the company's activities in actual situations and conditions. The results showed that KAP RA has begun to implement ATLAS applications on several clients. This application can facilitate the work of auditors in preparing Examination Working Papers because of the completeness and systematics of the audit procedures available. This ATLAS application also produces audit opinions that can be used by auditors as a basis for providing audit opinions, so that the opinions given by auditors are more qualified and accountable. However, the obstacle is that completing paper work using the ATLAS application takes more time and longer to complete the audit compared to manual methods or using Excel and word