Implementasi ATLAS dalam Prosedur Penilaian Risiko Audit (Studi Kasus pada KAP Luthfi Muhammad & Rekan)
DOI:
https://doi.org/10.33197/jabe.vol9.iss2.2023.1136Keywords:
ATLAS, risk assessment, Auditing Standard 315Abstract
This study aims to determine the implementation of ATLAS in audit risk assessment at the Public Accounting Firm Luthfi Muhammad & Partners. The research method used is descriptive qualitative including theoretical studies, previous research, and interview results. Then the results of the theoretical review, previous research and interviews will be analyzed, and conclusions drawn. Until now ATLAS has become a tool used by auditors in carrying out audit procedures. This is because ATLAS has been systematically arranged to make it easier for auditors to carry out their work. In addition, ATLAS will also speed up the audit implementation process and improve audit quality. Based on the results of the interviews conducted, the implementation carried out by the Public Accounting Firm Luthfi Muhammad & Partners is in accordance with auditing standards. The auditing standard in question is Auditing Standard 315 regarding the identification and assessment of the risks of material misstatement through an understanding of the entity and its environment. The renewal of this research is to present the implementation of ATLAS, especially the risk assessment stage, whereas previous research only discussed the implementation of ATLAS in general.
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