EVALUASI AUDIT KAS DAN SETARA KAS OLEH KAP BUDIANDRU DAN REKAN CABANG SEMARANG PADA PT. POG

Abstract

This Study Aims to evaluate the cash and cash equivalent audit procedures carried out by KAP Budiandru and Semarang Branch Partners at PT. POG, with a focus on compliance with applicable audit standards. Financial statements are an important tool that reflects a company's financial performance and provides transparent information for stakeholders. Cash and cash equivalents audits are crucial because the high liquidity of these accounts makes them vulnerable to errors and fraud. The methodology of this research involves qualitative analysis of audit documents and interviews with auditors to understand the procedures applied. The results of the study show that KAP Budiandru and Rekan have implemented audit procedures in accordance with the Audit Standards (SA) set out in the Public Accountant Professional Standards (SPAP), especially SA 200 which regulates audit planning. Auditors carry out substantive testing and evaluation of effective internal control systems, so as to detect potential material errors. However, there are several recommendations to improve the effectiveness of audits, such as increasing understanding of transactions between bank accounts that have the potential to cause fraud. This study concludes that the cash and cash equivalent audits conducted by KAP Budiandru and Partners play an important role in maintaining the fairness of PT. POG.