ANALYSIS OF CASH AUDIT PROCEDURES AT KAP KUMALAHADI, SUGENG PAMUDJI & REKAN BANDUNG BRANCH
DOI:
10.54443/morfai.v5i6.3381Published:
2025-07-13Downloads
Abstract
The background of this study is based on the importance of cash audits as the most liquid assets that are vulnerable to the risk of deviation. The purpose of the study is to determine the general audit procedures and cash audit procedures applied at KAP Kumalahadi, Sugeng Pamudji & Partners Bandung Branch, and to compare them with existing theories. This study uses a qualitative approach with data collection methods through observation, interviews, and documentation studies. The analysis was carried out by comparing cash audit practices at KAP (including cash opname, bank confirmation, and reconciliation) with standard theory. The results of the study indicate that cash audit procedures KAP Kumalahadi, Sugeng Pamudji & Partners Bandung Branch have been implemented well and according to standards, although there are some differences in their implementation. Cash opname and bank confirmation practices are carried out in more detail and systematically than theory.
Keywords:
Cash audit procedures, cash opname, bank confirmation, bank reconciliationReferences
Agoes, S. (2008). Praktikum Audit, Seri 2 (P. Wuriarti (ed.)). Salemba Empat. https://books.google.co.id/books?hl=id&lr=&id=xDNaXTA4OBwC&oi=fnd&pg=PA1&dq=buku+prosedur+audit&ots=dvjF_Eef_c&sig=_I92hbbfsIGj6f0WVzlkTIQ6Fwg&redir_esc=y#v=onepage&q=buku prosedur audit&f=false
Ardianingsih, A. (2018). AUDIT LAPORAN KEUANGAN (B. S. Fatmawati (ed.)). PT. Bumi Aksara. https://books.google.co.id/books?hl=id&lr=&id=uJ5OEAAAQBAJ&oi=fnd&pg=PP1&dq=prosedur+audit+laporan+keuangan&ots=l8f4S2paFW&sig=RuROxyHrh6-Iau5OXwd23O71Ofs&redir_esc=y#v=onepage&q=prosedur audit laporan keuangan&f=false
Hanifah, R. U., Sulistyawati, A. I., & Yulianti. (2024). Auditing Konsep dan Teori Pemeriksaan Akuntansi Buku 1 (Issue May).
Hartoko, S. (2019). Pemeriksaan Akuntansi (Teori dan Praktek). In Bening Pustaka.
Ivani, M., & Nurdiniah, D. (2019). Prosedur Audit Kas dan Setara Kas Pada PT XYZ olek KAP Doli, Bambang, Sulistiyanto, Dadang Dan Ali. MAHASISWA BINA ISNANI, 9(1), 1–5.
Maghrizky, M. R. (2023). PROSEDUR AUDIT KAS DAN SETARA KAS DI KAP MOHAMMAD SANUSI DAN REKAN. AT-TAWASSUTH: Jurnal Ekonomi Islam, VIII(I), 1–19.
Purwanti, A., Atsarina, A., Saprudin, Kurniati, S., Atiningsih, S., Kurniasih, N., Imaningati, S., Kusumaningtyas, M., Sari, I. A., Solovida, G. T., Hardiwinoto, Izzaty, K. N., Setyowati, W., Wahyuningsih, E. D., Suparwati, Y. K., Indriasari, I., & Dewi, R. R. (2023). Auditing (Luhgiatno (ed.)). Cv.Eureka Media Aksara.
Shofa, M. (2023). ANALISIS PROSEDUR AUDIT ATAS KAS PADA KAP DRA. SUHARTATI & REKAN CABANG SEMARANG. http://repository.unissula.ac.id/id/eprint/30676%0Ahttp://repository.unissula.ac.id/30676/1/Akuntansi %28D3%29_49402000031_fullpdf.pdf
Simangunsong, J. F. S. M. (2024). PROSEDUR CASH OPNAME: PENGELOLAAN DAN VERIFIKASI KAS YANG EFEKTIF. 8(8), 1–5.
Thian, A. (2021). Dasar-dasar Auditing, Integrated and Comprehensive Edition (L. Mayasari (ed.)). ANDI. https://books.google.co.id/books?hl=id&lr=&id=MTQmEAAAQBAJ&oi=fnd&pg=PP1&dq=dasar+-+dasar+auditing&ots=y7bW2-CEo7&sig=zNpePAtPguH-U_SExxaXCqBCpUc&redir_esc=y#v=onepage&q=dasar - dasar auditing&f=false
License
Copyright (c) 2025 Raeni Putri Sari , Muhammad Ubaidillah , Imam Prayogo
This work is licensed under a Creative Commons Attribution 4.0 International License.
Downloads
How to Cite
