ABSTRAK
Laporan magang ini menjelaskan proses audit yang dilakukan KAP BLU terhadapakun pendapatan PT DAL yaitu perusahaan pengelola aset milik negara. Proseduraudit dirancang oleh auditor dengan berpedoman pada manual audit BLUInternasional. Tim audit melakukan tes uji untuk memastikan apakah pendapatantercatat secara wajar. Dengan mempertimbangkan seluruh bukti audit danpenyesuaian, tim audit akhirnya menyimpulkan bahwa pendapatan PT DAL telahdisajikan secara wajar. Selain itu, tim audit juga menyimpulkan bahwa proseduraudit yang diterapkan telah sesuai dengan standar yang berlaku.

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ABSTRACT
This internship report discusses the audit process performed by KAP BLU forrevenue account of PT DAL, a state-owned asset management company. Theaudit procedures were designed based on the audit manual of BLU International.The audit team performed series of tests to ensure whether the revenue is fairlystated. By considering all audit evidences and adjustments, the audit team finallyconcluded that the revenue of PT DAL has been fairly stated. In addition, theaudit team also deduced that the audit procedure performed was already inaccordance with the prevailing standards.