Developing Audit Learning Application for Accounting Students

Abstract

ABSTRACT

In this research, a web application called Audit Learning System has been developed to assist accounting students to learn about audit process. The Audit Learning System shows the steps of audit process from beginning, which is understanding the clients business until the last step of writing the Audit Report. The application also shows the working papers that auditors must fill in. The application help students to understand step by step of the audit process and give them experience on how to fill in the working papers that auditors usually use. In developing the application, there were several steps which were identifying the requirements, design, implementation, testing, and deployment. The model was validated and tested to the users of the system, which were 74 accounting students in the 6th semester. While several limitations were noted, the limitations were expected to be overcome by developing the application with more complete and detail process so that the application can be used to audit the UMKM sectors for the students to practice.