IMPLEMENTATION ANALYSIS OF TRIAL BALANCE WORKSHEET PREPARATION USING ATLAS AT KAP AGUS DEWANTO

Abstract

The application of digital technology in the audit field has transformed the way auditors manage
and prepare audit working papers, particularly the Trial Balance worksheet, which serves as the
primary reference for subsequent audit stages. This study is a descriptive qualitative research based
on internship activities conducted at a public accounting firm and aims to analyze the
implementation of Trial Balance worksheet preparation using the ATLAS (Audit Tool and Linked
Archive System) application at KAP Agus Dewanto. Data were collected through direct
observation and informal discussions with auditors to understand the workflow, system utilization,
and challenges encountered in practice. The results show that ATLAS assists auditors through
automated data processing, standardized worksheet formats, and integration with other audit
components such as lead schedules and adjustment journals, thereby reducing manual errors,
improving documentation efficiency, and maintaining data consistency throughout the audit
process. However, several challenges remain, particularly related to user adaptation and accuracy
in initial data entry. Overall, the implementation of ATLAS improves the accuracy and efficiency
of audit working paper preparation and supports more structured audit documentation.