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"By giving the internship report a title : PETTY CASH AUDITING IMPLEMENTATION AND COUNTER SYSTEM APPLICATION IDEA AT LOGISTIC AT PT. PALYJA (PT. PAM Lyaonnaise Jaya), the writer tried to implementate the petty cash auditirg, observe, analize arad evaluate the auditing result. The purpose and use was to find out if there was a deviation, corruption, or misuse of the petty cash fund. And also to control the allocation of petty cash fund. The discussion systematic of the internship report contain with introduction, company profile, petty cash audit and the problemes in it, the idea to applicate the counter system at logistic, conclusion and sugesstion. In the process writing this internship report, the wnter did a field research with direct observation and interview. Direct observation, collected data from the company and direct involved in company activity. Interview, gave direct interview with the people who involved in the internship activity. And also collected data from books that connected and relevant."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit substantif yang dilakukan oleh tim audit KAP ERW pada akun kas PT EVE untuk periode audit tahun 2022. PT EVE merupakan perusahaan yang sedang dalam proses konstruksi untuk memproduksi bahan baku baterai mobil listrik. Prosedur audit substantif atas akun kas yang dilakukan adalah menyiapkan lead sheet dan sheet kas di tangan, membuat sheet valuasi, sheet rekonsiliasi bank, sheet konfirmasi bank, dan cash cut off sheet. Prosedur tersebut digunakan untuk mencapai asersi kelengkapan, akurasi, eksistensi, hak dan kewajiban, penyajian dan pengungkapan, pisah-batas, dan klasifikasi. Hasil pengujian dari evaluasi yang dilakukan menunjukkan bahwa seluruh asersi tercapai sehingga akun kas telah disajikan secara wajar sesuai standar dan regulasi audit yang berlaku.......This internship report aims to evaluate substantive audit procedures for PT EVE's cash accounts for the 2022 audit period. PT EVE is under the construction process to produce raw materials for electric car batteries. Substantive audit procedures for cash accounts are carried out by preparing lead sheets and cash sheets on hand, preparing valuation sheets, bank reconciliation sheets, bank confirmation sheets, and cash cut off sheets. These procedures are used to achieve the assertions of completeness, accuracy, existence, rights and obligations, presentation and disclosure, cutoff, and classification. The evaluation test results show that all assertions were met, and the cash account was presented fairly in accordance with applicable auditing standards and regulations."