[This report discusses the audit of revenue for Hotel X, a five-star resort hotel located in Bali. The discussion covers the system, the cycle, and the process of auditing for revenue at Hotel X. The audit results showed that there were some mistakes and weaknesses for the system and the revenue recording. However, based on the audit findings and solutions of Hotel X, the financial statements of Hotel X has been given as an unqualified opinion., Laporan ini membahas mengenai audit atas pendapatan yang diterapkan untuk Hotel X, sebuah hotel resor bintang lima berlokasi di Bali. Pembahasan meliputi sistem, siklus, dan proses audit atas pendapatan pada Hotel X. Hasil audit menunjukkan terdapat beberapa kesalahan pencatatan pendapatan dan kelemahan sistem pendapatan pada Hotel X. Akan tetapi, berdasarkan temuan dan solusi audit Hotel X, laporan keuangan Hotel X diberi opini wajar tanpa pengecualian.]