The Use of ATLAS Application on Auditor Performance at KAP Budiandru and Partners in Pekanbaru

Abstract

This study aims to analyze the use of the ATLAS application in supporting auditor performance at the Public Accounting Firm (KAP) Budiandru dan Rekan in Pekanbaru, considering the need for audit digitalization in the modern era. This research employed a qualitative method using in-depth interviews with one audit manager and two senior auditors who directly used ATLAS in their audit practices. The findings indicate that ATLAS assists auditors in improving work quality through structured risk assessment features, increases work quantity by simplifying audit documentation, and supports timely completion of audits through systematic workflows and data integration. This study also confirms that although ATLAS accelerates and streamlines the audit process, its effectiveness is still influenced by the readiness of clients’ documents and auditors’ experience in operating the application. The contribution of this research lies in providing empirical evidence on the implementation of ATLAS in mid-sized accounting firms in Indonesia, especially in Pekanbaru, which has rarely been studied before. This research offers novelty by providing an in-depth mapping of senior auditors’ and audit managers’ experiences in using ATLAS within a single firm, focusing on its impact on three indicators of auditor performance: work quality, work quantity, and timeliness