Abstract.The audit. A vote of confidence to the users of financial statements. Who will verify the financial statement must have specific knowledge of the account, every work that company dance-pop landscape Chai exam accounting Co., Ltd has been assigned a checking account must have the team down the present examination. And the workload. There is a need to get the company officer and assistant to investigate student interns. In every period of audit. And every time a new staffing company dance-pop landscape Chhay auditing Co., Ltd. will require training staff can work as effectively. And the 1 on the topic of training. How to check the cash and cash equivalents. Which is in the financial statements for the new employees and interns are usually assigned in the examination accuracy. The student union activities as well when the act duty assignments and real cash a check list equivalent cash. I can see which channel to reduce the time for training and operation efficiency. If the new employee or student can study documents that describe the process check cash and cash equivalents thoroughly manually. According to the objectives defined in the project "investigation process cash and cash equivalent items." that the account was applied to practical work. As well as those who study the process check cash account and cash. Can take steps to practical efficiency. And can be applied to make appropriate items in other financial statement.Therefore, this study is useful for the project of new employees and training students study process from โครงาน first trained by the company can be understood more easily. Saves time training staff. Save time coaching from the inspection team. It also allows to work more efficiently. And get a chance to assigned other tasks more as well.Practice of United business company, KP m landscape Chhay audit.
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