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"The internship report is to evaluate the implementation of substantive test procedures on project revenue and accounts receivable at PT XYZ, and also to do self reflection during the internship at KAP. The scope of evaluation in this internship report consists of audit procedures in the substantive test of procedures, including reconciling the ending balance of GL listing and TB, preparing lead schedule of project revenue and receivable, testing the accuracy of journal entry, vouching, testing the opening balance of project receivable account, testing impairment assessment, and preparing external confirmation for project receivable. According to the evaluation performed to the audit procedures, the substantive test of procedures on project revenue and project receivable at PT XYZ are consistent and in accordance with the applicable auditing standards. Based on the evaluation of self-reflection, the positive sides are the existence of a conducive working atmosphere, members of the audit team who are willing to share their knowledge, and educational background in line to the work as an internal junior auditor. Meanwhile, the negative sides are the problems of time management and the lack of communication skills and self-confidence of the writer. For positive sides, the writer needs to maintain and strengthen, and for negative sides, the writer conducts a deeper analysis to identify the causes and follow up for self improvement process."