[Laporan magang ini menjelaskan tentang perlakuan akuntansi dan prosedur audit atas aset biologis pada PT AAG. Prosedur audit dilaksanakan dengan tujuan untukmemperoleh keyakinan bahwa aset biologis pada PT AAG sudah disajikan secarawajar. Auditor merancang prosedur audit terhadap aset biologis yang sesuaidengan standar audit yang berlaku di Indonesia, yaitu sesuai dengan PSAK 16 dan standar audit yang berlaku di Internasional yaitu IAS 41. Kesimpulan yang diperoleh dari hasil audit adalah aset biologis pada PT AAG telah disajikan secara wajar. ;This report describes the accounting and auditing procedures of biological assets at PT AAG. Audit procedures have carried out in order to gain the confidence thatthe biological assets at PT AAG has been presented fairly. The auditor designs theaudit procedures to biological assets in accordance with auditing standardsapplicable in Indonesia, namely in accordance with PSAK 16 and the auditingstandards applicable Internationally namely IAS 41. Conclusion of the audit results is the biological asset at PT AAG has been presented fairly. , This report describes the accounting and auditing procedures of biological assets at PT AAG. Audit procedures have carried out in order to gain the confidence thatthe biological assets at PT AAG has been presented fairly. The auditor designs theaudit procedures to biological assets in accordance with auditing standardsapplicable in Indonesia, namely in accordance with PSAK 16 and the auditingstandards applicable Internationally namely IAS 41. Conclusion of the audit results is the biological asset at PT AAG has been presented fairly. ]