T This final project report aims to determine the planning and implementation of audit proceduresfor cash and cash equivalents accounts at pt xyz conducted by the public accounting firmliasta, nirwan, syafruddin & rekan for the period ending on december 31, 2024. the writing ofthis report is based on field work practice activities carried out by the author, with data collectionmethods in the form of observation, interviews, and documentation. the audit procedures analyzedinclude the audit planning stage based on management assertions, matching the initial balance,cash opname implementation, bank confirmation, balance reconciliation, and preparation of auditworking papers. the results of the discussion indicate that the audit implementation of cash andcash equivalents accounts has been carried out in accordance with the audit plan and applicableauditing standards. an immaterial balance difference was found due to system rounding, so itdoes not require an adjusting entry. thus, it can be concluded that the audit procedures for cashand cash equivalents accounts at pt xyz have been carried out adequately and support thefairness of the presentation of financial statements in accordance with sak etap.