Citation:

Nur Edy Pangestu, Sigit Handoyo. "Documentation in Audit: Auditor Junior Obstacles" International Research Journal of Economics and Management Studies, Vol. 2, No. 4, pp. 151-156, 2023.

Abstract:

Audit working paper documentation has become such an important part of the audit process that all Public Accounting Firms (PAFs) have moved from a traditional working paper documentation system to a computer-based system. Junior auditors are required to be proficient in the use of this computer-based documentation system. Unfortunately, there are several obstacles that junior auditors face in the field. The purpose of this study is to determine the barriers and the factors that cause them when junior auditors document working papers using the Audit Tools and Linked Archive System (ATLAS). This study uses a qualitative descriptive method based on the results of interviews with senior auditors in one of the PAF in the Special Region of Yogyakarta. In the results of this study, it was found that junior auditors experienced obstacles in using the ATLAS system, including differences between theory and practice, lack of familiarity with the ATLAS system, working paper documentation techniques, and difficulties in reviewing work papers. These obstacles are caused by a lack of knowledge, skills and experience. Based on this explanation, it can be concluded that a lack of understanding, experience, and communication causes junior auditors to be unprepared in preparing working paper documentation using ATLAS.

References:

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Keywords:

Working Paper Documentation, ATLAS, Junior Auditor, Audit, Constraints.