Analisis Pelaksanaan Prosedur Audit atas Akun Kas pada PT. BAR oleh KAP XYZ

This study aims to analyze the implementation of audit procedures for cash accounts at PT BAR by XYZ Public Accounting Firm. This study uses a qualitative descriptive method with a case study approach. Data were obtained through observation and documentation related to the cash account audit. The results of the study indicate that the audit process includes audit preparation, receipt of financial statements, requesting account transaction data, conducting a cash count, examining cash discrepancies, preparing a report of findings, preparing audit working papers (KKP), and completing the audit. During the audit process, challenges were identified in the form of delays and incomplete documentation from the client, which can hinder the audit process. Based on Auditing Standard (AS) 500 regarding Audit Evidence, the evidence obtained must be evaluated in terms of its sufficiency and accuracy to support the auditor’s conclusions. This study highlights the importance of systematically performing audit procedures, collecting sufficient audit evidence, and maintaining good coordination between the auditor and the client in supporting the audit of the cash account.