ABSTRAK
Laporan magang ini menjelaskan tentang perlakuan akuntansi dan prosesdur audit atas pendapatan dan piutang usaha pada PT CHI, sebuah perusahaan jasa keuangan dengan bidang usaha modal ventura. Perlakuan akuntansi dan analisis atas pendapatan dan piutang usaha PT CHI didasarkan pada PSAK. Dalam melaksanakan audit, auditor melakukan pengujian pengendalian, prosedur substantif dan pengujian terinci atas saldo pendapatan dan piutang usaha. Prosedur audit yang dilakukan didasarkan pada pedoman audit RSMI Audit Manual. Pada akhirnya, pendapatan dan piutang usaha PT CHI untuk laporan keuangan yang berakhir per 31 Desember 2015 disimpulkan telah disajikan secara wajar dan sesuai standar yang berlaku di Indonesia.

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ABSTRACT
This internship report explains the accounting treatment and audit procedure of reveneue and accounts receivable at PT CHI, a financial services company in the field of venture capital business. The accounting treatment and analysis of revenue and accounts receivables at PT CHI based on PSAK. In carrying out the audit, the auditor perform tests of controls, substantive procedures and test of details of income and accounts receivable balances. Audit procedures performed are based on audit guidelines, RSMI Audit Manual. In conclusion of this internship report, revenue and accounts receivable of PT CHIs financial statement for the year ended December 31, 2015 has been presented fairly and in accordance with accounting standard in Indonesia.