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Abstract

This research aims to explain the audit process of Accounts Payable accounts at PT VIN as of 31 December 2022 and to confirm whether Accounts Payable accounts have been presented fairly and in accordance with the accounting standard. The research method used in this research is qualitative with a field study and literature study approach. The research results found that PT VIN's trade payable balance as of December 31 2022 was presented fairly or in this case was free from material misstatement and in accordance with applicable accounting standards.

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