Analisis dan Perancangan Kertas Kerja Audit Entitas Kecil dan Menengah serta …

This article aims to design an audit manual for auditing small and medium-sized entities and implementing data sharing in the cloud during the audit process at the ABCx Public Accounting Firm. This research is qualitative research with a case study approach. The design of the audit manual refers to the guidelines for the implementation of International Standards on Auditing (ISAs) in auditing s…