Research Article
CAATs for Audit Sample Determination and Misstatement Detection
@INPROCEEDINGS{10.4108/eai.14-8-2024.2351084, author={Mahendra Adhi Nugroho and Minerva Yanuar Sutarjo and Budi Tiara Novitasari}, title={CAATs for Audit Sample Determination and Misstatement Detection}, proceedings={Proceedings of the 4th International Conference on Business, Accounting, and Economics, ICBAE 2024, 14-15 August 2024, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2024}, month={11}, keywords={audit samples caats misstatement detection}, doi={10.4108/eai.14-8-2024.2351084} }- Mahendra Adhi Nugroho
Minerva Yanuar Sutarjo
Budi Tiara Novitasari
Year: 2024
CAATs for Audit Sample Determination and Misstatement Detection
ICBAE
EAI
DOI: 10.4108/eai.14-8-2024.2351084
Abstract
Use of computer-assisted audit techniques (CAATs) as part of audit practice in the era of technological development. CAATs can be used by auditors to simplify work that requires them to process large amounts of data so that they can save time and costs and increase efficiency. Determining audit samples using CAATs is expected to increase the detection of misstatements in the financial statements of the business entities being examined. This research aims to determine the implementation of CAATs in determining audit samples for detecting misstatements in financial reports through qualitative research methods using a literature study. The research results show a positive correlation regarding implementing CAATs in determining audit samples to detect misstatements in financial reports. This research concludes that using CAATs by auditors in conducting sample tests and detecting misstatements in inappropriate financial reports will improve audit quality.
