Evaluasi Prosedur Substantif atas Akun Kas dan Setara Kas PT LBJ (Laporan Magang)

Deskripsi

This internship report aims to evaluate the substantive procedures carried out by KAP BOI in the audit process for PT LBJ's cash and cash equivalent accounts for the audit report 30 June 2022. The evaluation was carried out to see whether the audit process for cash and cash equivalent accounts carried out by KAP BOI was in accordance with relevant concepts, procedures and standards. The substantive procedures referred to by the authors are analytical procedures and tests of details for PT LBJ's cash and cash equivalent accounts. Based on the evaluation carried out, the audit procedures carried out by KAP BOI for PT LBJ's cash and cash equivalent accounts are in accordance with relevant concepts, procedures and standards.