ABSTRAKLaporan magang ini mendeskripsikan audit atas properti investasi pada PT ABC,
sebuah perusahaan pengembang properti. Prosedur audit yang dilakukan terdiri
atas pengujian pengendalian, prosedur substantif dan pengujian terinci atas saldo.
Audit yang dilakukan oleh auditor didasarkan atas pedoman audit RSM Indonesia
yakni RSM Audit Manual. Setelah audit dilakukan dan bukti audit dikumpulkan,
ditemukan salah saji material sehingga beberapa penyesuaian diajukan atas akunakun
tersebut. Pada akhirnya, Properti Investasi PT ABC untuk laporan keuangan
yang berakhir per 31 Desember 2015 disimpulkan telah disajikan secara wajar dan
sesuai standar yang berlaku di Indonesia.
ABSTRACTThis internship report describes the audit on Property Investment of PT ABC, an
Indonesian Real Estate/Property Developer company. Audit procedures conducted
during audit process include test of control, substantive procedures and tests of
details of balances. Audit procedures performed are based on RSM Indonesia?s
audit guidelines, RSM Audit Manual. After the procedures performed and audit
evidences gathered, material misstatements are discovered and adjustments are
proposed. In conclusion of this internship report, Property Investment of PT
ABC?s financial statement for the year ended December 31, 2015 has been
presented fairly and in compliance with accounting standard in Indonesia.
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