WORKING PAPERS · FIELDWORK · B.1.1

Cash and Cash Equivalents Working Papers

Audit working papers for cash and cash equivalents aligned with SA 500, SA 505, PSAK 207 and PSAK 221 (based on ISA 500, ISA 505, IAS 7 and IAS 21). All papers are linked: client data is entered once, and cash count, confirmation and FX results flow straight into the lead schedule. Available in Indonesian and English.

SHSDeskCash & Cash Equivalents

Lead ScheduleCash CountBank Confirmation

Client

PT Contoh Indonesia

Balance sheet date

December 31, 2025

Materiality

250,000,000

Account	Per book	Adjustments	Per audit	Confirmation
Petty cash - head office	16,000,000	-	16,000,000	Count
Bank Mandiri - IDR current	1,254,300,000	-	1,254,300,000	CB
Bank Central Asia - IDR current	875,640,500	42,500,000	918,140,500	Rd
Bank Mandiri - USD current	401,250,000	1,300,000	402,550,000	CB

Balance per book4,592,440,500

Balance per audit4,636,240,500

Confirmations received3 / 4

Free to Use

These working papers are open to the public with no sign-up, up to 3 visits per visitor. The data you enter is not saved and never sent to a server. Complete the working papers, print the cash count sheet and bank confirmation letters, then download the working papers as a PDF.

Open the System Need the full version for your audit team? Contact via WhatsApp →

The preview uses illustrative data, not client data.

What is included

B.1.1-WP

Work program

12 substantive procedures with assertions, status and disclosure requirements.

B.1.1-Lead

Lead schedule

Book balance, adjustments, audited balance, prior-year comparison and disclosure classification.

B.1.1-1A

Cash count sheet

Denominations, vouchers held by the custodian, difference, statement and signatures.

B.1.1-1

Cash roll-back

The counted balance is rolled back to the balance sheet date automatically.

B.1.1-2

Bank confirmations

Request letter per bank, reply form and confirmation control.

B.1.1-3 · B.1.1-4

Cut-off tests

Disbursements (outstanding cheques) and receipts (deposits in transit).

B.1.1-5

FX restatement

Valuation of foreign-currency balances at the Bank Indonesia middle rate.

B.1.1-AJE

Proposed adjustments

Adjusting entries that flow into the lead schedule automatically.