CHALLENGES OF USING ATLAS IN THE AUDIT PROCESS AT KAP TARMIZI ACHMAD

Abstract

The rapid development of science and technology in the current era, one of which is a significant change that has increased and advances in information technology in the financial sector which also affects the audit of financial statements. With this technological development, it encourages the Public Accounting Firm (Kantor Akuntan Publik/KAP) to implement Computer-Aided Audit Technology (Teknologi Audit Berbasis Komputer/TABK) such as the Audit Tool and Linked Archive System (ATLAS). This brings changes to accounting practices and the competence of professional accountants. The use of ATLAS has been efficient in ensuring audit accuracy and effectiveness as well as helping to carry out quality control and audit standards. However, some auditors still lack confidence in using computer technology, which ultimately hinders work efficiency in the audit process. The purpose of writing this article is to identify the challenges in using ATLAS to the audit process at KAP Tarmizi Achmad, and to determine the extent to which this system can improve audit quality. The data in this article was collected through direct observation and an interview with one of the auditors who uses ATLAS. The results of this article show that ATLAS has great potential in improving audit efficiency through automation features and more systematic documentation. However, there are some key challenges that need to be considered to ensure the effectiveness and efficiency of using ATLAS for the audit process.