摘要：ABSTRACT :Limited Liability Company is one of the clients for Public Accounting Firm(KAP) is given the authority to investigate whether company cash, assets, andinventories. In its review of the auditors namely, conducting a systematicprocess of objectively obtaining and evaluating evidence regarding assertionsabout the activities and transactions of the company. In petty cash internalcontrol on the company, the auditor makes the news event inspection cash (Cashhospitalization) were used as petty cash pengelolahan company shares by usingthe fluctuation method. In the calculation of physical cash shortage of foreignacquired cash of Rp. 22 800, -, this was due to an imbalance betweenexpenditure and charging petty cash fund and record the transaction due to anerror and the existence of transaction-transasksi not taking evidence or invoicepurchase.
