Ruang Lingkup dan Pengaruh Audit Kas, Setara Kas dan Piutang Terhadap Kinerja Perusahaan

Abstract

Cash and receivables audit plays an important role in ensuring the integrity of a company's financial statements. This study reviews the audit procedures applied to cash and receivables, and their impact on company performance using a descriptive approach with secondary data from related literature. This article does not use a specific case study, but discusses theories and practices based on relevant literature. The results of the study indicate that cash and receivables audit not only improves the accuracy of financial reporting but also strengthens the company's internal control, which ultimately increases stakeholder confidence in decision making and asset management.