Analisis dan Perancangan Kertas Kerja Audit Entitas Kecil dan Menengah serta Penggunaan Data di Cloud untuk Meningkatkan Efisiensi Audit (Studi kasus pada KAP ABCx)

Deskripsi

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 small and medium-sized entities issued by the International Federation of Accountants and then customized according to ABCx Public Accounting Firm needs. Application of data sharing in the cloud using the Google Drive data storage service. The results of the research are an audit manual to assist ABCx Public Accounting Firm to implement ISAs proportionally in auditing small and medium-sized entities and an Application of google drive to improve audit efficiency.