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"Laporan magang ini mengevaluasi pelaksanaan prosedur audit substantif oleh KAP IOS terhadap akun aset tetap PT BTS dalam laporan keuangan interim 2023, khususnya dalam konteks industri real-estate. Evaluasi dilakukan dengan membandingkan prosedur audit substantif atas akun aset tetap yang dilakukan oleh KAP IOS dengan standar dan konsep audit yang berlaku. Hasil evaluasi menunjukkan bahwa KAP IOS telah menjalankan prosedur audit sesuai dengan standar dan konsep audit. Laporan magang ini juga membahas analisis refleksi diri atas pengalaman yang diperoleh selama magang di KAP IOS.

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This internship report evaluates the implementation of substantive audit procedures by KAP IOS on the fixed asset accounts of PT BTS in the interim financial statements of 2023, particularly within the context of the real estate industry. The evaluation was conducted by comparing the substantive audit procedures on the fixed asset accounts carried out by KAP IOS with applicable audit standards and concepts. The evaluation results indicate that KAP IOS has executed audit procedures in accordance with the relevant standards and audit concepts. The internship report also discusses self-reflection analysis on the experiences gained during the internship."

"Laporan magang ini membahas tentang evaluasi proses audit KAP SDR atas akun pendapatan bunga PT CNB. Berdasarkan hasil evaluasi, prosedur audit KAP SDR atas akun pendapatan bunga PT CNB telah sesuai dengan teori dan standar audit yang berlaku. Laporan magang ini juga membahas tentang refleksi diri selama pelaksanaan kegiatan magang. Berdasarkan hasil refleksi diri, masih terdapat beberapa hal yang perlu diperbaiki untuk kedepannya.

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This internship report discusses the evaluation of the audit process of KAP SDR interest accounts at PT CNB. KAP SDR is a public accounting firm that has several services offered. One of the services offered is audit services for several industrial sectors. Based on the evaluation results, KAP SDR is in accordance with the audit implementation on the interest income account. This internship report also discusses the author's self-reflection during the implementation of the internship. Based on the results of self-reflection, there are still some things that the writer needs to improve for the future."

"Laporan magang ini menyajikan evaluasi prosedur audit KAP NCT atas akun pendapatan di PT SKZ yang bergerak di industri real estat dan properti. Prosedur audit yang menjadi subjek evaluasi laporan magang adalah prosedur pengumpulan bukti audit dan prosedur audit untuk memastikan kesesuaian perlakuan akuntansi atas akun pendapatan dengan PSAK 72 yang berlaku efektif 1 Januari 2020. Prosedur pengumpulan bukti terdiri dari pengujian pengendalian serta pengujian substantif analitis dan pengujian terinci. Berdasarkan hasil evaluasi, prosedur audit KAP NCT atas akun pendapatan PT SKZ telah sesuai dengan teori dan standar yang berlaku. Laporan magang ini juga menyajikan refleksi diri atas kegiatan magang di KAP NCT.

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This report evaluates KAP NCT audit procedure on PT SKZ’s revenue which engaged in real estate and property industry. The audit procedure which becomes the report’s evaluation subject are evidence-gathering procedure and audit procedure for revenue’s accounting treatment based on PSAK 72 which comes into effect on January 1, 2020. The evidence-gathering procedure consists of test of controls and substantive tests of which are substantive analytical procedures and test of details. The results showed that the audit procedure conducted by KAP NCT on PT SKZ’s revenue was found to correspond to the relevant theories and applicable regulations. This report also includes self-reflective experience in KAP NCT which the internship program has taken place."