[ABSTRAK
Laporan magang ini membahas mengenai proses audit yang dilakukan oleh KAPTWG terhadap kredit pensiun PT Bank CACA untuk periode yang berakhir padatanggal 31 Desember 2014. Laporan magang membahas lebih lanjut perlakuanakuntansi, prosedur audit, temuan audit, dan analisa serta perlakuan akan temuantersebut selama proses audit dijalankan.Berdasarkan hasil prosedur audit yang dijalankan oleh KAP TWG diketahuibahwa perlakuan akuntansi terhadap kredit pensiun sudah sesuai denganPernyataan Standar Akuntansi Kuangan (PSAK) yang berlaku. KAP TWG jugasudah melakukan semua tahap prosedur audit atas kredit pensiun tersebut dantidak mendapatkan adanya perbedaan yang material antara penghitunganpenurunan nilai oleh klien dan penghitungan KAP TWG.

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ABSTRACT
This internship report presenting the audit process performed by KAP TWGtowards Bank CACA pension credit for the period ended on 31 December 2014.The internship report will further discusses the accounting treatment, auditprocedures, audit findings, and an analysis and findings through out the auditprocess. Based on the audit procedures performed by KAP TWG, its noted thatthe accounting treatment of pension credit are in accordance with PernyataanStandar Akuntansi Keuangan (PSAK) that occurred. KAP TWG also have doneall the audit procedures on the pension credit and there is no material differencesbetween the calculation of the client and KAP TWG recalculations.;This internship report presenting the audit process performed by KAP TWGtowards Bank CACA pension credit for the period ended on 31 December 2014.The internship report will further discusses the accounting treatment, auditprocedures, audit findings, and an analysis and findings through out the auditprocess. Based on the audit procedures performed by KAP TWG, its noted thatthe accounting treatment of pension credit are in accordance with PernyataanStandar Akuntansi Keuangan (PSAK) that occurred. KAP TWG also have doneall the audit procedures on the pension credit and there is no material differencesbetween the calculation of the client and KAP TWG recalculations.;This internship report presenting the audit process performed by KAP TWGtowards Bank CACA pension credit for the period ended on 31 December 2014.The internship report will further discusses the accounting treatment, auditprocedures, audit findings, and an analysis and findings through out the auditprocess. Based on the audit procedures performed by KAP TWG, its noted thatthe accounting treatment of pension credit are in accordance with PernyataanStandar Akuntansi Keuangan (PSAK) that occurred. KAP TWG also have doneall the audit procedures on the pension credit and there is no material differencesbetween the calculation of the client and KAP TWG recalculations., This internship report presenting the audit process performed by KAP TWGtowards Bank CACA pension credit for the period ended on 31 December 2014.The internship report will further discusses the accounting treatment, auditprocedures, audit findings, and an analysis and findings through out the auditprocess. Based on the audit procedures performed by KAP TWG, its noted thatthe accounting treatment of pension credit are in accordance with PernyataanStandar Akuntansi Keuangan (PSAK) that occurred. KAP TWG also have doneall the audit procedures on the pension credit and there is no material differencesbetween the calculation of the client and KAP TWG recalculations.]