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