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I Gusti Ayu Athina Wulandari
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Prodi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Warmadewa Jl. Terompong 24 Tanjung Bungkak, Denpasar, Bali 80235 Tel : (0361) 223 858 Fax : (0361) 235 073 Surat-e : info.wedj@gmail.com
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Warmadewa Economic Development Journal (WEDJ)
Published by Universitas Warmadewa
ISSN : 26548682     EISSN : 26548674     DOI : https://doi.org/10.22225/wedj
Core Subject : Economy,
Economics, Econometrics & Finance
Warmadewa Economic Development Journal (WEDJ), ISSN: 2654-8674 (online) 2654-8682 (Print), is a Journal Research of Economy Development Science published by Warmadewa Press jointly with Faculty of Economy, Universitas Warmadewa. This journal is also dedicated to provide an intellectual space of scholarly discussion how journal of Economy Development Science able to create the new global formation of Economiy Development Science and similar issues. This journal has been distributed by Faculty of Economy, Universitas Warmadewa, Universitas Warmadewa started Online from Volume 1 Number 1 Year 2018 to present. This journal encompasses original research articles, review articles, and short communications, including: Macroeconomics Development Economics Monetary and Fiscal Policies International and Regional Economics Institutional Economics Tourism Economics Microeconomics Griculture Economics Labor Economics Behavioral Economics Environmental Economics Smes Financing Feasibility Studies Community Empowerment Coastal Economics
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1 Documents
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Search results for , issue "108-117" : 1 Documents clear
Prosedur Audit Konfirmasi Bank untuk Menguji Asersi Keberadaan, Keterjadian, dan Akurasi atas Kas di Bank PT NAS oleh KAP KPS Nariswari, Nilam Dhawi; Tamimi, Yusrina Alyani; Kristanti, Kristanti; Fachrunnisa, Zidni Husnia
Warmadewa Economic Development Journal (WEDJ) 108-117
Publisher : Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wedj.8.2.2025.108-117

Abstract

This study aims to explain the bank confirmation audit procedures in testing assertions regarding the existence, occurrence, and accuracy of cash at bank accounts at PT NAS conducted by KAP Kanaka Puradiredja Suhartono. These assertions play a role in proving and ensuring that cash balances actually exist, that legitimate transactions have occurred, and that the balances in the financial statements have been recorded appropriately. The method used in this research is a descriptive qualitative approach with comparative analysis techniques, which will compare the implementation of bank confirmation procedures in the field with Auditing Standard 505 regarding External Confirmation. The data collection techniques used are participatory observation, documentation, and literature study. Based on the audit process carried out, there was a delay in receiving a reply to the confirmation letter from one of the banks, but no difference was found between the cash balance in the bank and the balance of PT NAS's financial statements. The results of this study indicate that the bank confirmation procedure for the cash in bank account of PT NAS can prove assertions regarding its existence, occurrence and accuracy.

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