AUDIT TOOLS BERBASIS WEB DARI TAHAP PRE-ENGAGEMENT HINGGA REPORTING

Tangguh Sang Putro, . (2026) AUDIT TOOLS BERBASIS WEB DARI TAHAP PRE-ENGAGEMENT HINGGA REPORTING. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to develop an integrated web-based Audit Tools covering the stages from Pre-Engagement to Reporting in compliance with the Indonesian Public Accountant Professional Standards (SPAP). The research background highlights the limitations of the ATLAS application, which remains stand-alone, lacks automatic integration, and provides limited flexibility for Public Accounting Firms (KAP). The research adopts a capstone project approach, employing data collection methods such as direct observation, interviews with regulators, professional associations, academics, and public accountants, as well as documentation. Both qualitative and quantitative analyses were conducted to map auditor needs and design application features. The findings indicate that the web-based Audit Tools can enhance efficiency, accuracy, and compliance with SPAP by providing integrated modules for each audit stage, automated documentation, and data-driven analytics features. The application is designed to be freely accessible for accounting students as a learning platform, while Public Accounting Firms can access it through affordable subscription models. This research contributes to improving audit quality in Indonesia, strengthening auditor competencies, and bridging the gap between theory and practice in digital auditing. Keywords: Digital audit, SPAP, web-based audit, ATLAS, public accountants.

Item Type: Thesis (Tesis)
Additional Information: [No.Panggil: 2410124012] [Pembimbing 1: Ferry Irawan] [Pembimbing 2: Ali Tafriji Biswan] [Penguji 1: Anda Dwiharyadi] [Penguji 2: Suparna Wijaya]
Uncontrolled Keywords: Digital audit, SPAP, web-based audit, ATLAS, public accountants.
Subjects: Q Science > QA Mathematics > QA75 Electronic computers. Computer science
Q Science > QA Mathematics > QA76 Computer software
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2)
Depositing User: TANGGUH SANG PUTRO
Date Deposited: 28 Aug 2026 07:37
Last Modified: 28 Aug 2026 07:37
URI: http://repository.upnvj.ac.id/id/eprint/50949

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