Laporan magang ini membahas proses audit yang dilakukan KAP Layaria Indonesia atas pendapatan kontrak konstruksi tahun 2015 pada PT Konstruksi Fiktif dan menganalisa kesesuaian proses audit tersebut dengan Standar Audit yang diterbitkan Institut Akuntan Publik Indonesia (IAPI). Prosedur audit dilakukan menggunakan KAP Layaria Audit Guide yang dibentuk berdasarkan International Standards on Auditing (ISA). Adapun secara umum, prosedur audit yang dilakukan KAP Layaria Indonesia telah sesuai dengan Standar Audit. Hasil audit menunjukkan bahwa meskipun terdapat beberapa defisiensi atas pengendalian, pendapatan kontrak konstruksi PT Konstruksi Fiktif telah diakui, diukur, dan diungkapkan secara wajar.

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This internship report focus to explain audit procedure done by KAP Layaria Indonesia to PT Konstruksi Fiktifs construction contract revenue for the year 2015 and analyze its compatibility with the Audit Standard issued by Institut Akuntan Publik Indonesia (IAPI). The audit procedure followed KAP Layaria Audit Guide which was established based on International Standards on Auditing (ISA). Generally, the audit procedure done by KAP Layaria Indonesia has agreed with the Audit Standard. Moreover, according to audit result, although there were few deficiencies in its internal control, PT Konstruksi Fiktif has recognized, measured, and disclosed its contract construction revenue fairly.