Prosedur Pengumpulan Bukti Audit pada Akun Kas dan Setara Kas pada Kantor Akuntan Publik Togar Manik

Abstract

In carrying out the audit process it is necessary to carry out appropriate procedures in collecting evidence to support the findings found by the auditor. The cash and cash equivalents account is the account with the highest level of liquidity, and usually the amount is quite large, besides that cash and cash equivalents are also used for the company's operational activities, therefore the procedure for collecting audit evidence on cash and cash equivalents accounts must be carried out carefully. and thorough. This study aims to get an overview of the procedures for collecting audit evidence on cash and cash equivalent accounts. the type of research used in this research is descriptive qualitative research, namely research that is intended to collect data and information about symptoms and facts about objects and places of research in accordance with what was when the research took place, the conclusion through this research shows the procedure for collecting audit evidence on cash accounts and cash equivalents used by the Togar Manik Public Accounting Firm have been carried out in their entirety and are in accordance with the audit evidence collection standards set by IAPI.