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"Laporan magang ini membahas dan mengevaluasi prosedur audit yang dilakukan oleh KAP BDD atas akun pendapatan dan piutang di PT B untuk periode Laporan Keuangan yang berakhir pada 31 Desember 2020. PT B merupakan perusahaan jasa yang menyediakan konsultasi dan manajemen perangkat lunak komputer. Fokus laporan magang ini adalah evaluasi kesesuaian prosedur audit pada tahap pengujian substantif berupa substantive analytical procedure dan test of details yang dijalankan oleh KAP BDD dengan teori dan standar audit yang berlaku (PSAK 71, PSAK 72, dan Standar Audit). Selanjutnya, prosedur pengujian substantif yang sudah dilaksanakan akan dievaluasi apakah sudah memenuhi asersi manajemen pada tingkat kelas transaksi dan saldo di akhir periode. Berdasarkan hasil pengujian substantif yang dilakukan, KAP BDD telah melaksanakan prosedur pengujian substantif atas akun pendapatan sesuai teori dan standar audit yang berlaku. Akan tetapi, asersi completeness ditemukan belum terpenuhi. Di lain sisi, pengujian substantif atas akun piutang usaha belum seluruhnya dilaksanakan sesuai standar audit dan akuntansi yang berlaku karena tidak dilaksanakannya prosedur penilaian atas AFDA dan uji pisah batas atas penerimaan kas. Selain itu, laporan magang ini juga membahas refleksi diri penulis selama menjalani program magang di KAP BDD. Refleksi tersebut berisikan deskripsi dan analisis mengenai empat pengalaman menarik yang dialami selama kegiatan magang berlangsung.

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This internship report discusses and evaluates the audit procedures carried out by KAP BDD on revenue and receivable accounts at PT B for the Financial Statements period ending December 31, 2020. PT B is a service company that provides consulting and computer software management. The focus of this internship report is on evaluating the suitability of audit procedures at the substantive testing stage in the form of substantive analytical procedures and tests of details carried out by KAP BDD with applicable audit theory and standards (PSAK 71, PSAK 72, and Auditing Standards). Furthermore, the substantive testing procedures that have been carried out will be evaluated whether they meet management's assertions at the class level of transactions and balances at the end of the period. Based on the results of the substantive tests carried out, KAP BDD has carried out substantive testing procedures on revenue accounts in accordance with applicable theory and auditing standards. However, the completeness assertion was found not to be fulfilled. On the other hand, substantive testing of accounts receivable accounts has not been fully carried out in accordance with applicable audit and accounting standards because the procedures for evaluating AFDA and cutoff tests for cash receipts are not implemented. In addition, this internship report also discusses the author's self-reflection during the internship program at KAP BDD. The reflection contains a description and analysis of four interesting experiences experienced during the internship."