Developing Audit Manual Design for Audit of Small and Medium-Sized Entities and Applying Data Sharing in Cloud to Increase Audit Efficiency

Chandra, Satria and Wondabio, Ludovicus (2022) Developing Audit Manual Design for Audit of Small and Medium-Sized Entities and Applying Data Sharing in Cloud to Increase Audit Efficiency. In: Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia.

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Abstract

This study aims to design a special audit manual for small and medium-sized entities (SME) and the application of the cloud in the audit process to improve the efficiency of financial statement audits by small and medium-sized practitioners (SMP). This qualitative research with a case study approach

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 15:12
Last Modified: 17 Apr 2026 06:34
URI: http://eprints.eai.eu/id/eprint/38281

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