WORKING PAPERS · FULL AUDIT
A complete set of financial statement audit working papers from pre-engagement to the independent auditor’s report, following the ATLAS index structure and the Indonesian Standards on Auditing (SA, based on ISA). Every paper is linked: enter the trial balance once and materiality, account-level risks, lead schedules, adjustments, the opinion and the draft report are calculated for you.
The preview uses illustrative data, not client data.
Client acceptance and continuance with automatic risk rating, prior reporting issues, management integrity, AML/CFT customer due diligence, team competence and independence, budgeted hours, engagement letter, assignment letter, independence declarations, team communication, and opening balances for first-year audits.
Materiality (overall, performance, clearly trivial, specific), preliminary analytics and ratios, understanding the entity A230.1–A230.8 including fraud risk factors, inherent risk by line item, entity-level (COSO) and process-level controls, communication with those charged with governance and internal audit, RoMM, and the audit strategy memorandum.
Working trial balance, lead schedules with sample size and the ATLAS procedure bank, audit adjustments and uncorrected misstatements, audited financial statements, accounting estimates, related parties, subsequent events, going concern (Altman Z-score), representations, experts, and commitments and contingencies.
Final materiality, final analytical review, disclosure review, engagement quality review, evaluation of evidence with the suggested opinion (SA 700/705), report review, audit completion memorandum, and the draft independent auditor's report.
Significant risks are derived automatically from the six SA 315 considerations together with likelihood and magnitude; RoMM = IR × CR.
Revenue recognition and management override of controls, with journal entry testing procedures added to the lead schedules.
Five components and 17 principles of internal control plus IT general controls and a deficiency log (SA 265).
Checklist follows the renumbered PSAK (201, 207, 115, 116, 219 and more), SAK EP effective 2025, SAK EMKM and public sector standards.
Latest report structure including material uncertainty related to going concern, key audit matters (SA 701), emphasis of matter and other matter.
Preparer/reviewer sign-off with dates and hours on every paper; Completed/Incompleted status is calculated automatically and actual hours flow into A120.
ATLAS (Audit Tool and Linked Archive System) is an Excel application developed by the Indonesian Institute of Certified Public Accountants (IAPI) with the Finance Profession Supervisory Centre (PPPK) of the Ministry of Finance. ATLAS Online is an independent development by Hendrawanto that follows the ATLAS index structure and is updated to current Indonesian Standards on Auditing, SAK and regulations; it is not an official IAPI or PPPK product and does not replace the standards or the auditor’s professional judgement.