T The objective of this apprenticeship program is to understand the correlation between the subject matter (theoretic aspect) which has been obtained during college and its implementation of apprenticeship program (practical aspect), that was implemented in the public accountant firm kosasih, nurdiyaman, tjahjo & partners for three months. the author worked as a junior auditor. therefore, tasks were given to the author consists of (1) establishing a lead schedule for the accounts to be audited, (2) conduct an audit of an account according to the audit program overview, (3) create and send a confirmation of the bank and receivables, (4) conducting cash opname, (5) to account for the results of the audit working papers to senior auditor in the review carried out in the final stages of the audit field. subjects that supports the apprenticeship program are (1) accounting principles, (2) accounting examination, (3) accounting information system. despite that, in order to be able to perform the related tasks properly, thus, the author was given a brief direction about the (1) methods of field audit implementation, (2) attitudes in dealing with clients, (3) reconsider the procedures of accounting. thus, it could be concluted that, knowldge that have been obtained during college should be added into the accounting subject matter.