ANALYSIS EFFECTIVENESS ATLAS APPLICATION IN SUPPORTING FINANCIAL REPORT AUDIT PROCESS AT KAP TARMIZI ACHMAD

Abstract

The advancement of digitalization in information technology has had a significant impact on various aspects of life. In the field of auditing, it has encouraged the use of digital-based applications to increase efficiency and accuracy in the examination of financial statements. One such application is ATLAS, which plays a role in assisting auditors in compiling, analyzing, and managing audit data systematically. This article aims to analyze the effectiveness of the ATLAS application in supporting the financial statement audit process at Kantor Akuntan Publik (KAP) Tarmizi Achmad. The data collection methods used include direct observation and interviews with one of auditor at KAP Tarmizi Achmad. The result of this article indicate that ATLAS plays a crucial role in the audit process, where technology is integrated into the audit procedures through an automated and integrated system. The audit process becomes more effective and efficient, with structured documentation, compliance with applicable audit standards and regulations, and a standardized format. Based on these findings, it can be concluded that the use of the ATLAS application has proven to be effective in supporting the financial statement audit process.