On Wednesday, November 16 2022, the FEB UMM Accounting Study Program held a guest lecture on accounting examination with the theme "Introduction to IAPI and the Role of the Public Accounting Profession in the Digital Era & the Concept of Using ATLAS". This guest lecture presented Drs. Adi Pramono, Ak., CA., CPA, Drs. Sugeng Praptoyo, S.H., M.H., MM., CPA., CA., Ak., CTA., SAS., CPI., CIFRS., CfrA, Agus Simanto, SE., MSI., CPA., Ak., CA. , CPI., CTA., Asean CPA, and Iwansyah C. Iskandar, Ak., CA., CPA., ACPACC as representatives of IAPI and resource persons on the Role of the Public Accounting Profession in the Digital Era.
The speakers said that the digital world has become an inseparable reality from our real, everyday lives. The digital era "forces" us to become skilled and competent people in mastering information and communication technology, including the use of the internet and social media. Digitalization makes all elements and systems within it become integrated, while also requiring digital media users to always apply digital ethical values considering that the digital world has no boundaries and seems to be without partitions. This digital world has inevitably penetrated many sectors, including the accounting field. In the context of accounting adaptability, digitalization is certainly a necessity and a challenge that must be addressed appropriately and wisely. Therefore, the context of the digital era in the accounting profession is predicted to change towards big data-based accounting technology, including the automation of journaling and making financial reports. In the digital era which is closely linked to disruption, the accounting profession is growing very rapidly and unstoppably, so that human resources need to take action to be able to survive, be adaptive and be wise in facing global challenges and providing added value. This action can be actualized through the implementation of accounting professional ethics in the digital world.
Furthermore, an accountant must have professional responsibilities, public interest, integrity, objectivity, competence, confidentiality and technical standards. In the digital era, the role of accountants has become very critical, not only as preparers of financial reports, risk managers and supervisors, as well as their role as internal and external auditors, but accountants are also required to be value creators. Accountants must be leaders and agents of trust in implementing good governance in each entity. All of these things cannot be separated from the ethical role of the accounting profession. The digital world may be limitless, but accountants must have "boundaries" in the form of professional ethics that are able to maintain client confidentiality, not forgetting to continue to improve their own competence to be able to adapt to the fast-moving digital era.
The event then continued with the second session with material on the concept of Using ATLAS, which was delivered by Thoufan Nur, S.E., Ak., MSA., CPA., CA., BKP. He said that students' weaknesses relate to understanding the implementation of risk-based audits and the need for effective audit facilities in accordance with audit standards. PPPK of the Ministry of Finance as the supervisor and supervisor of the Public Accounting profession together with IAPI has initiated the creation of an application/guide for the implementation of general audits. This application is named "ATLAS" which stands for Audit Tool and Linked Archive System. This application is intended as a means to carry out audit procedures and document the results as a basis for providing an opinion. This effort is a form of initiation to improve audit quality. In addition, it is also hoped that it can increase the facilities and knowledge for practitioners in the audit field and non-practitioners to make it easier to understand risk-based audits that are based on international standards that have been adopted.
This event was attended by around 321 students taking substantive audit courses as well as lecturers from the FEB UMM accounting study program. (if)
