Evaluasi Prosedur Pengujian Substantif atas Akun Kas dan Setara Kas pada PT EBP (Laporan Magang)

Deskripsi

This internship report aims to evaluate the audit procedures for the Cash and Cash Equivalent accounts of PT EBP for the period ended December 31, 2020, which is carried out by KAP ARP. PT EBP is a manufacturing company, which mainly produces health goods. The evaluation of audit procedures carried out is limited to substantive tests, particularly bank confirmations, bank reconciliation tests and petty cash procedures, which was cash count and vouching. In general, audit procedures performed for Cash and Cash Equivalent accounts are in accordance with International Standards on Auditing (ISA) and applicable accounting theory. Hence, the overall PT EBP?s Cash and Cash Equivalents account has been fairly presented in all material aspects.Ada Tabel