Analisis asersi audit terhadap kas dan setara kas oleh KAP SSS

Abstract

Important components of financial accounts that show liquidity and the company's capacity to fulfill short-term obligations are cash and cash equivalents. These accounts are the main focus of the audit process because of their enormous liquidity, which makes them vulnerable to fraud and mistakes. Based on actual procedures at the Public Accounting Firm (KAP) Supoyo, this paper attempts to examine the implementation of audit assertions pertaining to cash and cash equivalents. The study employs a descriptive qualitative approach through direct interviews with experienced auditors and participation in internal audit discussions. The findings show that the firm applies the existence assertion through cash counts and bank confirmations, assesses the classification of cash equivalents in accordance with PSAK 2, and verifies rights and ownership through document reviews and bank account mutations. These practices emphasize the importance of assertion-based audit procedures in ensuring the fairness of cash presentation in financial reports. This article is expected to contribute to a practical understanding of how audit assertions are implemented in the field.