ANALISIS INTERPRETASI AUDITOR EKSTERNAL ATAS PERBAHARUAN SISTEM KERJA BERBASIS IT (ATLAS)

M. TOHIR. External Auditor's Interpretation Analysis of IT - Based Work System Renewal (ATLAS) (Supervised by Ratna Ayu Damayanti and Nirwana)
This research aims to describe the ability of external auditors to update IT- based work systems innovation through the audit tools and the working papers of the audit Tool linked archive system (ATLAS) in the Public Accounting Firm (PAF) in South Sulawesi region. This research used the qualitative method and phenomenological methodology from the views of Edmund Husserl. Data ware obtained by conducting the direct observation in the field, checking documents, and conducting direct interviews with informants. Data were analysed using noema, noesis and epoche analyses. At the moment, the auditors who are the subjects of this research have not experienced the benefits and convenience of using ATLAS created by IAPI and PPPK due to the auditor's inability to disclose how the ATLAS application works. For auditors in South Sulawesi, ATLAS is only seen as an obligation.