Laporan magang ini bertujuan untuk mengevaluasi prosedur audit yang dilakukan KAP Bright atas akun penjualan PT Ray untuk periode yang berakhir pada 31 Desember 2020. PT Ray merupakan perusahaan yang bergerak di bidang usaha food and beverage dengan sistem management franchise. Prosedur audit yang dievaluasi meliputi prosedur untuk memperoleh bukti audit berupa inspeksi dan inquiry serta prosedur substantif uji rinci untuk pengujian asersi manajemen. Berdasarkan hasil evaluasi yang dilakukan menunjukkan bahwa prosedur inspeksi dan inquiry serta prosedur pengujian asersi completeness, occurrence, dan cut-off telah sesuai dengan teori dan standar yang berlaku. Namun, prosedur pengujian asersi accuracy belum sesuai dengan teori dan standar yang berlaku. Oleh karena itu, diberikan rekomendasi kepada KAP Bright untuk melakukan prosedur penghitungan ulang (recalculation) untuk memastikan bahwa nilai transaksi telah dicatat dengan tepat. Laporan magang ini juga membahas refleksi diri selama mengikuti kegiatan magang di KAP Bright

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This internship report aims to evaluate the audit procedures carried out by KAP Bright on PT Ray's sales account for the period ending December 31, 2020. PT Ray is a company engaged in the food and beverage business with a franchise management system. The audit procedures evaluated include procedures for obtaining audit evidence in the form of inspections and inquiries as well as substantive procedures for tests of details for testing management assertions. Based on the results of the evaluation, it shows that the inspection and inquiry procedures as well as the completeness, occurrence, and cut-off assertion testing procedures are in accordance with the applicable theory and standards. However, the accuracy assertion testing procedure is not in accordance with applicable theories and standards. Therefore, a recommendation was given to KAP Bright to carry out a recalculation procedure to ensure that the transaction value has been recorded correctly. This internship report also discusses self-reflection during internship activities at KAP Bright.