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Tujuan prosedur audit, asersi yg diuji, risiko salah saji, conclusion . Pahami tentang penerimaan kas, persediaan, account receivable Pelajari tentang lapping. Oke, aku bantu ringkas tapi tetap jelas supaya bisa kamu pakai buat belajar atau tugas audit. Kita bahas tiga area: penerimaan kas, persediaan, dan piutang usaha (accounts receivable), plus lapping. 1. Penerimaan Kas (Cash Receipts) ✅ Tujuan Prosedur Audit Memastikan semua kas yang diterima benar-benar dicatat (completeness) Memastikan

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