[ABSTRAKLaporan magang ini membahas mengenai audit beban operasional PT XYZ yangdilakukan oleh KAP ABC untuk periode yang berakhir pada tanggal 31 Desember2014. Secara lebih rinci, laporan magang ini membahas mengenai kebijakanakuntansi perusahaan, metode alokasi beban, standar akuntansi, prosedur audit atasakun-akun yang terkait audit beban operasional program PT XYZ. Berdasarkanhasil proses audit, dijelaskan bahwa standar akuntansi atas beban operasionalprogram PT XYZ telah sesuai dengan Pernyataan Standar Akuntansi Keuangan(PSAK) yang berlaku, serta prosedur audit yang dijalankan oleh KAP ABC atasbeban operasional program PT XYZ telah sesuai dengan teori dan standar audityang berlaku. Selain itu, pada laporan magang ini dijelaskan mengenai temuanaudit selama proses audit beban operasional program PT XYZ untuk tahun 2014.;

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ABSTRACTThe internship report discusses about the audit of program operating expense in PTXYZ for the year ended December 31 2014. In a more details, it discussesaccounting policy, expense allocation, accounting standard, and audit proceduresof accounts related to program operational expense in PT XYZ. Based on the auditresults, it shows that the accounting standard of program operational expensescomplies with the Indonesia Financial Accounting Standard. In addition, the auditprocedures, which are applied by the KAP ABC, have complied with the theory andthe audit standards which prevail. This internship report also explaines about theaudit findings during the audit process of program operating expense in PT XYZfor the year ended December 31, 2014., The internship report discusses about the audit of program operating expense in PTXYZ for the year ended December 31 2014. In a more details, it discussesaccounting policy, expense allocation, accounting standard, and audit proceduresof accounts related to program operational expense in PT XYZ. Based on the auditresults, it shows that the accounting standard of program operational expensescomplies with the Indonesia Financial Accounting Standard. In addition, the auditprocedures, which are applied by the KAP ABC, have complied with the theory andthe audit standards which prevail. This internship report also explaines about theaudit findings during the audit process of program operating expense in PT XYZfor the year ended December 31, 2014.]