Detecting Fraud Through Audit Tool and Linked Archive System Working Paper

DOI

10.2991/icastss-19.2019.7How to use a DOI?

Keywords

audit quality, ATLAS working paper, fraud, small and medium-sized public accounting firms

Abstract

This study aims to understand the auditor's ability to detect fraud through an audit tool and linked archive system (ATLAS) working paper. This is a qualitative research using a transcendental phenomenology methodology. Research informants were view that the ATLAS working paper was a translation of a risk-based audit standard. Awareness from the auditor is needed to apply ATLAS before it is required. The ATLAS working paper is believed to improve audit quality by prioritizing risk assessment before substantive testing. The implementation of auditor skepticism in the ATLAS working paper meant fraud could be detected. The results of the study provided policy contributions of the Center for Financial Professional Development and the Indonesian Institute of Certified Public Accountants. Alternative policies are in place as an effort to improve audit quality in small and medium-sized public accounting firms.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - I Nyoman Darmayasa
AU  - I Made Agus Putrayasa
PY  - 2019/10
DA  - 2019/10
TI  - Detecting Fraud Through Audit Tool and Linked Archive System Working Paper
BT  - Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)
PB  - Atlantis Press
SP  - 371
EP  - 376
SN  - 2352-5398
UR  - https://doi.org/10.2991/icastss-19.2019.7
DO  - 10.2991/icastss-19.2019.7
ID  - Darmayasa2019/10
ER  -