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"[ABSTRAKLaporan magang ini membahas mengenai audit atas biaya produksi yang dilakukan oleh KAP ABC pada PT X untuk periode yang berakhir pada tanggal 31 Desember 2014. Secara lebih rinci, laporan magang ini membahas mengenai perhitungan biaya produksi PT X, prosedur audit atas akun-akun yang terkait dengan biaya produksi, analisis atas hasil proses audit, termasuk penyesuaian dan rekomendasi audit. Hasil laporan magang ini menyimpulkan bahwa biaya produksi yang tercermin pada akun beban pokok penjualan PT X telah disajikan secara wajar.

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ABSTRACTThe report is aimed to explain the KAP ABC?s audit process of production costs of PT X for the period ended December 31st, 2014. Furthermore, the report discusses the calculation of production costs of PT X, audit procedures of accounts related to costs of production, analysis of the audit?s result, as well as audit adjustments and audit recommendation. The result of this report concludes that costs of production, which are reflected on cost of goods sold account, of PT X is fairly stated.;The report is aimed to explain the KAP ABC?s audit process of production costs of PT X for the period ended December 31st, 2014. Furthermore, the report discusses the calculation of production costs of PT X, audit procedures of accounts related to costs of production, analysis of the audit?s result, as well as audit adjustments and audit recommendation. The result of this report concludes that costs of production, which are reflected on cost of goods sold account, of PT X is fairly stated., The report is aimed to explain the KAP ABC’s audit process of production costs of PT X for the period ended December 31st, 2014. Furthermore, the report discusses the calculation of production costs of PT X, audit procedures of accounts related to costs of production, analysis of the audit’s result, as well as audit adjustments and audit recommendation. The result of this report concludes that costs of production, which are reflected on cost of goods sold account, of PT X is fairly stated.]"

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit KAP ABC atas akun beban pokok pendapatan di PT XYZ untuk laporan keuangan yang berakhir pada tanggal 31 Desember 2020. Perusahaan ini merupakan perusahaan yang menyediakan jasa konsultasi teknik pembangunan dalam bidang pengembangan sumber daya air dan energi, pembangunan gedung dan pabrik, transportasi, perumahan rakyat, sanitasi, limbah, dan drainase. Ruang lingkup prosedur audit yang dievaluasi mencakup prosedur analitis substantif dan pengujian rinci untuk memastikan asersi yang dikeluarkan manajemen sudah tepat. Berdasarkan hasil evaluasi tersebut, disimpulkan bahwa prosedur audit KAP ABC telah sesuai dengan teori dan standar audit yang berlaku.

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This internship report aims to evaluate the audit procedures that have been carried out on the cost of revenue account in PT XYZ for the financial statements ending on December 31, 2020. This company engaged in providing technical consulting services for development in the fields of water and energy resource development, building and factory construction, transportation, public housing, sanitation, waste water, and drainage. The scope of the audit procedures discussed included substantive analytical procedures and test of details to ensure that the assertions issued by the management are appropriate. Based on the results of the evaluation, it was concluded that the audit procedures of KAP ABC were in accordance with applicable audit theory and standards."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit substantif atas akun beban pokok pendapatan oleh KAP AAS pada laporan keuangan PT ADK yang merupakan perusahaan yang bekerja pada bidang jasa konsultasi teknik di tahun 2021. Laporan magang ini melakukan analisis terhadap kesesuaian antara prosedur audit substantif beban pokok pendapatan KAP AAS dengan teori audit dan standar audit yang berlaku. Hasil evaluasi menyatakan bahwa prosedur audit substantif atas akun beban pokok pendapatan PT ADK yang dilakukan oleh KAP AAS telah sesuai dengan teori audit dan standar audit yang berlaku serta tidak ditemukan salah saji material pada akun beban pokok pendapatan PT ADK.

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This internship report aims to evaluate the substantive audit procedures on the cost of revenue account by KAP AAS on the financial statements of PT ADK which is a company working in the field of technical consulting services in 2021. This internship report analyzes the suitability between substantive audit procedures for cost of revenue AAS KAP with audit theory and applicable auditing standards. The evaluation results stated that the substantive audit procedures for the cost of revenue account of PT ADK carried out by KAP AAS were in accordance with audit theory and applicable audit standards and no material misstatements were found in the cost of revenue account of PT ADK."

"Laporan magang ini membahas mengenai evaluasi pemilihan sampel pada pengujian pengendalian dan pengujian terinci yang dilakukan KAP HRP atas Beban Pokok Penjualan PT MRH pada tahun 2019. Evaluasi dilakukan dengan membandingkan aktivitas pemilihan sampel dengan SA 530 dan Tuanakotta (2014). Aktivitas pemilihan sampel pada pengujian pengendalian dan pengujian terinci sesuai dengan SA 530 mengenai ketentuan dalam melakukan audit sampling. Penentuan luas prosedur (ukuran sampel) pengujian pengendalian sesuai dengan salahsatu faktor dalam menentukan ukuran sampel yang dijelaskan SA 530 dan teori Tuanakotta (2014) terkait ukuran sampel. Penentuan luas prosedur (ukuran sampel) pengujian terinci sesuai dengan faktor-faktor dalam menentukan ukuran sampel yang dijelaskan dalam SA 530.Berdasarkan kegiatan yang dilakukan selama magang, penulis berhasil melakukan tanggung jawab yang diberikan tanpa supervisi. Bekerja tanpa supervisi dapat dilakukan apabila memiliki persiapan yang matang. Penulis pernah lalai dalam mengerjakan tugas yang diberikan. Penulis perlu meningkatkan kemampuan komunikasi dan ketelitian khususnya ketika bekerja di KAP agar tidak lalai dalam bekerja. Untuk tindak lanjut, penulis berencana melanjutkan jenjang karir di KAP, mengikut CPA Level dasar sebagai bekal untuk bekerja di KAP, dan mengikuti IELTS preparation sebagai bekal untuk mengambil beasiswa S2 di luar negeri.

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This report discusses the evaluation of sample selection of test of control (ToC) and test of detail (ToD) conducted by KAP HRP on PT MRH`s Cost of Goods Sold in 2019. The evaluation was conducted by comparing the sample selection activities with SA 530 and Tuanakotta (2014). Sample selection activities in ToC and ToD is in accordance with SA 530 regarding the provisions in conducting audit sampling. Determination of the extent (sample size) of ToC is in accordance with one of the factors in determining the sample size described in SA 530 and Tuanakotta (2014) theory related to sample size. The determination of the extent (sample size) of ToD is in accordance with the factors in determining the sample size described in SA 530. Based

on the activities carried out during the internship, the authors managed to carry out the responsibilities given without supervision. Work without supervision can be done if you have a good preparation. The author has been negligent in doing the given task. The author needs to improve communication skills and accuracy, especially when working in KAP so that he is not negligent in working. Therefore, the authors plan to continue their career path in KAP, follow the CPA Basic level as a provision to work in KAP, and take IELTS preparation as a provision totake graduate scholarships abroad."

"Laporan magang ini disusun untuk mengevaluasi prosedur audit substantif yang dilakukan oleh KAP EWO Indonesia atas akun beban pokok pendapatan PT MMM Karya untuk audit umum dengan laporan keuangan yang berakhir pada 30 Juni 2021. PT MMM Karya merupakan Badan Usaha Milik Negara (BUMN) di bidang konstruksi dan infrastruktur. Mereka memiliki lima lini bisnis, termasuk bidang konstruksi, dan salah satu divisi mereka di lini bisnis konstruksi adalah divisi EPC yang akan digunakan sebagai contoh dalam laporan ini. Evaluasi akan dilakukan berdasarkan International Standards of Auditing (ISA), Standar Audit (SA), dan referensi lainnya yang sesuai. Evaluasi akan dilakukan atas pengujian asersi existence or occurrence dan completeness. Hasil dari evaluasi terhadap prosedur substantif KAP EWO Indonesia untuk menguji asersi existence or occurrence dan completeness adalah prosedur telah dijalankan sesuai dengan International Standards of Auditing (ISA) khususnya ISA 315 untuk asersi manajemen, ISA 330 untuk prosedur substantif, dan ISA 520 tentang prosedur analitikal. Telah sesuai juga dengan Standar Audit (SA) yaitu dengan SA 500 tentang materialitas dan SA 320 untuk bukti audit.

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The purpose of this internship report is to evaluate the substantive audit procedures carried out by KAP EWO Indonesia on the cost of revenue account of PT MMM Karya for general audit with the financial statements ended on June 30, 2021. PT MMM Karya is a state-owned company in construction and infrastructure. They have five business lines, including construction. One of their divisions in the construction business line is the EPC division, which will be used as an example in this report. The evaluation will be carried out based on the International Standards of Auditing (ISA), Standar Audit (SA), and other related reading references. The evaluation will be carried out on the testing of existence or occurrence and completeness assertions. The result of the evaluation of the substantive procedures of KAP EWO Indonesia has been carried out in accordance with the International Standards of Auditing (ISA), especially ISA 315 for management assertions, ISA 330 for substantive procedures, and ISA 520 for analytical procedures. It is also in accordance with Auditing Standards (SA), with SA 500 regarding materiality and SA 320 for audit evidence.

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