[ABSTRAK
Laporan magang ini membahas mengenai prosedur audit KAP RIO atas akunpenjualan dan piutang usaha PT MAR, perusahaan manufaktur yangmemproduksi kulit untuk keperluan otomotif dan furniture, untuk periode yangberakhir pada tanggal 31 Desember 2014. Secara lebih rinci, dibahas mengenaikebijakan akuntansi, prosedur audit, temuan audit, serta analisis atas sikluspendapatan dan piutang PT MAR dan proses audit KAP RIO. Berdasarkan hasilproses audit, ditemukan jika pengakuan pendapatan PT MAR tidak sesuai denganPSAK 23, serta terdapat beberapa potensi kecurangan yang ditemukan dari prosespenjualan PT MAR, namun kebijakan akuntansi lainnya atas pendapatan danpiutang usaha PT MAR telah sesuai dengan PSAK 23, 50, 55, dan 60, serta prosedur audit yang dijalankan tim audit KAP RIO telah sesuai dengan standar ISA yang berlaku.

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ABSTRACT
This internship report explains the audit process of KAP RIO on revenue andreceivables cycle in PT MAR, a manufacture company producing leather forautomotive and furniture industry, for the period ended December 31st, 2014.Furthermore, the report discusses the accounting policies, audit procedures, auditfindings and analysis of revenue and receivables cycle of PT MAR. Based on theresult of audit process, the revenue recognition of PT MAR is not in accordancewith PSAK 23. There are also several potential fraud from sales of PT MAR.However, the other accounting policies on revenue and receivables of PT MARhave been in accordance with PSAK 23, 50, 55, 60 and also audit procedures from KAP RIO have been in accordance with the applicable ISA standard. , This internship report explains the audit process of KAP RIO on revenue andreceivables cycle in PT MAR, a manufacture company producing leather forautomotive and furniture industry, for the period ended December 31st, 2014.Furthermore, the report discusses the accounting policies, audit procedures, auditfindings and analysis of revenue and receivables cycle of PT MAR. Based on theresult of audit process, the revenue recognition of PT MAR is not in accordancewith PSAK 23. There are also several potential fraud from sales of PT MAR.However, the other accounting policies on revenue and receivables of PT MARhave been in accordance with PSAK 23, 50, 55, 60 and also audit procedures from KAP RIO have been in accordance with the applicable ISA standard. ]