This course is a core compulsory course of the Bachelor of Accounting Study Program, which aims to equip students with the knowledge and skills to complete each step of the company‘s financial statement audit process based on the Kode Etik Profesi Akuntan Publik (KEPAP) and the Standar Profesi Akuntan Publik (SPAP), both were adopted from the International Auditing Standards (ISA). This audit practice is simulated through various cases in the audit practicum module and has been adapted to audit tools to document audit working papers digitally, namely audit application software recommended for learning to students in higher education by the Center for Financial Professional Development of the Ministry of Finance of the Republic of Indonesia, namely Audit Tools and Linked Archive System (ATLAS). This application digitizes the audit process starting from the pre-engagement stage, risk assessment, responding to assessed risks, to the completion and formulation of audit opinions in one audit tool application called ATLAS. After participating in this audit practice, students are expected to have competence, namely knowledge and practical skills in using audit tools in the audit process using relevant applications used in the world of the audit profession today
