MENINGKATKAN KUALITAS AUDIT MELALUI ATLAS (AUDIT TOOLS AND LINKED ARCHIVE SYSTEM) BUKTI DARI PENILAIAN RISIKO, RESPON RISIKO, DAN PROSES PELAPORAN

This study aims to analyze the implementation of the Audit Tools and Linked Archive System (ATLAS) in risk assessment, risk response, and reporting procedures at KAP Supriadi Laupe. The study employed a qualitative,descriptive case study design to explore the implementation of technology-based auditing practices within a Public Accounting Firm. Data were collected through semi-structured interviews, observations, and supporting documentation involving a senior auditor directly engaged in audit activities using ATLAS. Data analysis was conducted using descriptive qualitative techniques through data reduction, data presentation, and conclusion drawing.The findings indicate that ATLAS supports the implementation of Risk-Based Audit procedures by improving audit systematization, documentation consistency, and audit traceability. In the risk assessment stage, ATLAS assists auditors in identifying risks of material misstatement and conducting structured audit planning in accordance with SA 315. In the risk response stage, the system facilitates the alignment between identified risks and audit procedures in accordance with SA 330. Meanwhile, in the reporting stage, ATLAS improves audit documentation and reporting consistency in accordance with SA 700.However, the effectiveness of ATLAS implementation remains dependent on auditor competence and professional judgment, particularly in complex audit areas such as going-concern evaluations. In addition, the Microsoft Excel-based structure of ATLAS creates operational limitations in collaborative audit work. This study contributes to the literature on audit digitalization and highlights the importance of auditor competency development in technology-based auditing practices.