EVALUASI PENERAPAN ATLAS ATAS PENILAIAN RISIKO DI KAP DJOKO, SIDIK DAN INDRA

Abstract

The rapid development of technology has significantly impacted auditing, with Computer-Assisted Audit Techniques (CAATs) aiding auditors in achieving audit objectives, especially in data and software testing. This study focuses on the integration of the Audit Tools and Linked Archives System (ATLAS) into the risk assessment workflow at KAP Djoko Sidik and Indra. Using a qualitative descriptive method and interviews with senior auditors, the study found that ATLAS enhances the organization of audit working papers, introduces new risk indicators, and provides a comprehensive risk assessment. However, the system's complexity can require additional time and data, and manual processes are still necessary for clients using certain accounting systems. Future research should include a broader respondent base and explore long-term impacts and integration with other accounting systems to address current limitations.