ABSTRAK
Laporan magang ini mendeskripsikan audit atas properti investasi pada PT ABC,sebuah perusahaan pengembang properti. Prosedur audit yang dilakukan terdiriatas pengujian pengendalian, prosedur substantif dan pengujian terinci atas saldo.Audit yang dilakukan oleh auditor didasarkan atas pedoman audit RSM Indonesiayakni RSM Audit Manual. Setelah audit dilakukan dan bukti audit dikumpulkan,ditemukan salah saji material sehingga beberapa penyesuaian diajukan atas akunakuntersebut. Pada akhirnya, Properti Investasi PT ABC untuk laporan keuanganyang berakhir per 31 Desember 2015 disimpulkan telah disajikan secara wajar dansesuai standar yang berlaku di Indonesia.

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ABSTRACT
This internship report describes the audit on Property Investment of PT ABC, anIndonesian Real Estate/Property Developer company. Audit procedures conductedduring audit process include test of control, substantive procedures and tests ofdetails of balances. Audit procedures performed are based on RSM Indonesia?saudit guidelines, RSM Audit Manual. After the procedures performed and auditevidences gathered, material misstatements are discovered and adjustments areproposed. In conclusion of this internship report, Property Investment of PTABC?s financial statement for the year ended December 31, 2015 has beenpresented fairly and in compliance with accounting standard in Indonesia.