EFISIENSI DAN EFEKTIFITAS PENGGUNAAN APLIKASI ATLAS DALAM PROSES AUDIT KEUANGAN (Studi Kasus Pada Kantor Akuntan Publik Di Malang)

This study aims to analyze the efficiency and effectiveness of using the ATLAS Application in the financial audit process. This research uses descriptive qualitative, with the object being the Public Accounting Firm in Malang. Data processing using in-depth interviews and observations. The results of this study indicate that there are several benchmarks of efficiency and effectiveness in using the ATLAS Application in the financial audit process. This ATLAS application is very efficient for auditors in producing financial reports in accordance with applicable Accounting Standards. The effectiveness of this ATLAS Application produces one weakness in the effectiveness of the process where in the ATLAS Application work process in the previous year's perbook balance section is not automatically copied to the following year. In this study, researchers have limitations in research, namely only using one KAP, making this research only focus on one office and cannot produce more specific findings from the ATLAS Application itself. And also this research has not described the conditions in detail regarding the application of the ATLAS Application in the financial audit process.