Laporan magang ini membahas mengenai evaluasi prosedur asurans yang dilakukan oleh KAP ABC atas pelaksanaan implementasi SAP Modul Material Management di salah satu perusahaan jasa transportasi yaitu, PT X1. Evaluasi dilakukan dengan membandingkan kesesuaian prosedur asurans yang dilakukan KAP ABC dengan ketentuan yang berlaku. Berdasarkan evaluasi yang telah dilakukan, prosedur asurans terhadap pelaksanaan implementasi SAP Modul Material Management yang dilakukan KAP ABC telah mengikuti ketentuan prosedur yang berlaku. Namun, dalam melaksanakan prosedur asurans tersebut, KAP ABC selaku praktisi atau auditor kurang mengedepankan professional skepticism dan professional judgment. Selain evaluasi, laporan magang ini juga berisi refleksi diri berdasarkan pengalaman yang didapatkan selama kegiatan magang.  

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This internship report discusses the evaluation of assurance procedures on the implementation process of SAP’s Material Management Module by ABC public accounting firm in PT X1, one of transportation service companies. The evaluation was carried out by comparing the assurance procedures performed by ABC public accounting firm with the applicable standards. Based on the evaluation, the assurance procedures performed by ABC public accounting firm on the implementation process of SAP's Material Management Module were in accordance with the applicable standards. However, in carrying out the procedure, ABC public accounting as a practitioner or auditor was less professional skepticism and professional judgment. Additionally, this internship report also contains self-reflections based on the writer’s experience gained from the internship.