TAILIEUCHUNG - Application of computer assisted audit techniques in public accounting firm

In this study we obtained results regarding the advantages and disadvantages of the computer assisted audit technique and a review of its application in public accounting firms in Indonesia both the big four and the non big four. | Application of computer assisted audit techniques in public accounting firm International Journal of Management IJM Volume 11 Issue 5 May 2020 pp. 222-229 Article ID IJM_11_05_022 Available online at http ijm JType IJM amp VType 11 amp IType 5 Journal Impact Factor 2020 Calculated by GISI ISSN Print 0976-6502 and ISSN Online 0976-6510 DOI IAEME Publication Scopus Indexed APPLICATION OF COMPUTER ASSISTED AUDIT TECHNIQUES IN PUBLIC ACCOUNTING FIRM Bambang Leo Handoko and Ang Swat Lin Lindawati Accounting Department Faculty of Economics and Communication Bina Nusantara University Jakarta Indonesia Mazlina Mustapha Department of Accounting and Finance Faculty of Economics and Management Universiti Putra Malaysia Selangor Malaysia ABSTRACT Facing the industrial revolution every profession in the world must improve every professional workforce involved in it must begin to add one skill that is computer literacy. This phenomenon certainly occurs also for the financial auditor profession. Auditors are required to no longer only carry out the audit process manually or traditionally but to use computerization. In auditing this is referred to as computer assisted audit techniques. Our research is a qualitative study we use literature studies as secondary data and primary data collection techniques. Primary data collection is done by observation to public accounting firms and conducting interviews with auditors to find out how the application of audit software in their environment. Our interviews include understanding constraints faced and the auditor s views regarding the audit software itself. In this study we obtained results regarding the advantages and disadvantages of the computer assisted audit technique and a review of its application in public accounting firms in Indonesia both the big four and the non big four. Our research can be a reference or reference for subsequent research in the

• Kế toán - Kiểm toán
• Computer assisted audit technique
• Public accounting firm
• Industrial revolution 4 0
• Audit and software
• Application of audit software