Laporan magang ini bertujuan membahas mengenai evaluasi prosedur audit atas persediaan PT YYY oleh KAP MARS. Berdasarkan hasil evaluasi, prosedur audit yang dilakukan telah berhasil menguji asersi eksistensi, kelengkapan, akurasi, klasifikasi, dan pisah batas. Selain itu, prosedur perhitungan fisik persediaan yang dilaksanakan telah sesuai dengan Standar Audit 501. Namun, terdapat ketidaksesuaian di surat perikatan KAP MARS karena tidak menjelaskan rincian prosedur yang disepakati pada perhitungan fisik persediaan. Laporan magang ini juga membahas refleksi diri atas pengalaman magang di KAP MARS.

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This internship report aims to evaluate audit procedures for inventory of PT YYY by KAP MARS. Based on the results of the evaluation, the audit procedures carried out have successfully tested the assertions of existence, completeness, accuracy, classification and cutoff. Moreover, the physical inventory count procedures have been carried out according to the Standard on Auditing 501. However, there is a discrepancy in the KAP MARS's engagement letter because it does not explain the details of the agreed upon procedures for the physical inventory count. This internship report also discusses selfreflection on the internship experience at KAP MARS.