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"Laporan magang ini bertujuan untuk mengevaluasi prosedur analitis substantif melalui korelasi tiga arah antara akun pendapatan, piutang dagang, dan kas pada PT RXY untuk pelaporan tanggal 31 Desember 2023. Prosedur analitis substantif yang dibahas dalam laporan magang ini adalah memvalidasi data dari klien, melakukan analisis three-way correlation, cash anchor testing, dan melakukan penyusunan presentasi. Selain itu, tujuan dari laporan magang ini adalah melakukan evaluasi terhadap prosedur yang dilakukan oleh KAP HRV berdasarkan teori yang berasal dari literatur Hayes dan Arens, serta standar audit yang terkait, diantaranya SA 240, SA 315, SA 330, SA 500, SA 520. Berdasarkan hasil evaluasi prosedur analitis substantif menunjukkan asersi keterjadian, kelengkapan, dan valuasi dari ketiga akun PT RXY telah dilaksanakan sesuai dengan teori, kepatuhan terhadap standar audit, standar akuntansi, dan penilaian profesional auditor. Hasil dari refleksi diri menunjukkan kemampuan bekerja sama dalam tim, motivasi untuk terus belajar, serta kemampuan menghadapi tantangan pekerjaan telah berjalan dengan baik. Namun, masih terdapat hal yang harus ditingkatkan, yaitu kemampuan manajemen waktu dan kesehatan fisik. Berdasarkan pengalaman magang, terdapat tindak lanjut yang direncanakan untuk pengembangan diri di masa mendatang...... This internship report aims to evaluate substantive analytical procedures through a threeway correlation between income, receivables and cash accounts at PT RXY for the reporting date of December 31, 2023. Substantive analytical procedures discussed in this internship report include validating client data, conducting three-way correlation analysis, perform cash anchor testing, and prepare presentations. In addition, the purpose of this internship report is to evaluate the procedures carried out by KAP HRV based on theories from the Hayes and Arens literature, as well as relevant auditing standards, including SA 240, SA 315, SA 330, SA 500, and SA 520. Based on evaluation results, substantive analytical procedures show that assertions regarding the occurrence, completeness and assessment of the three PT RXY accounts have been carried out based on theory, compliance with audit standards, accounting standards and the auditor's professional judgment. The results of self-reflection regarding teamwork abilities, learning motivation, and ability to face work challenges is going well. However, there are still several things that need to be improved, especially time management skills and physical health. Based on the internship experience, there is a follow-up plan for future personal development."

"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."