Fatin Najwa - Tugasan Khusus

3.0 SELF-REFLECTION
I have been experienced in using AE for almost 4 months, since the day I start my internship,
I have been exposed to it. It took 2 days for me to study by myself on how to use this software
before being teach practically by other senior. As I practice it, I realize that AE is really helpful
to ensure that our work as auditors be easier and can be completed in a time frame that have
been built before we start the audit works.
Why I say by using AE is more useful and easier? Throughout 4 months in AL Wong
& Co., I have made comparisons between using software and manual. I have been applied
these 2 methods in my audit process. I am not sure what are the criteria to choose between
using software and manual. The one that I know, I just follow on how previous year done the
audit because the presentation has to be consistent for each year. However, recently I was
assigned to convert all audit papers that I did manually into the software. Surprisingly, it turns
out very convenient and easy to understand the presentation.
For me, by using manual it is quite complicated because all the values we put in the
working balance sheet and working profit and loss need to be transferred manually into their
respective accounts. Here, we need a high level of accuracy because misplaced amount is a
common mistake. To be honest, I often make mistake while transferring the amount. Another
thing that I realized, we have to key-in the amount repeatedly because the amount does not
link to each other. Not like when we using the software. In AE, we just need to key-in all the
amount once which is when we start audit process, then the amount will be transferred
automatically to the respective accounts. So, we do not have to worried if we misplaced or
overlooked the amount or even to key-in it repeatedly.
As the first step in auditing is complete, then we move to second step which is to do
audit working paper. Audit working paper is to make test in the accounts and sample that been
choose. Using manual method, all the tables and schedules need to build it ourselves in the
Excel. The worse is when for previous audit, the auditor do not make the table because the
case do not occur before but for this year the case arise then as a current auditor, we need to
build it ourselves. From my observation, I realized most of manual working paper are quite
simple then use a software and then I realized why this happen. While in using software, we
do not burden ourselves to build the working papers because all the working paper can be
generated from the software itself. We just need to click the button, then the Excel will be
generating and various type of working papers are inside there. We just need to choose which
working paper that we want to present our test.
Page | 5