T This internship report aims to describe and analyze the implementation of audit procedures related to the allowance for impairment losses of accounts receivable at pt xyz, conducted by public accounting firm drs. kartoyo and rekan. pt xyz is a medical equipment manufacturing company that conducts credit sales to a large number of customers, resulting in collective credit risk related to uncollectible receivables. this report is prepared based on the author’s direct involvement during the internship, particularly in the planning, execution, and reporting stages of the accounts receivable audit.the discussion focuses on audit procedures applied to accounts receivable, evaluation of the aging schedule, proposed calculation of allowance for impairment losses in accordance with sak etap chapter 11, and management’s response to the proposed audit adjustments. the results indicate that although the auditor performed adequate audit procedures and proposed the recognition of the allowance, pt xyz’s management refused to record the allowance for impairment losses. this refusal resulted in a material misstatement limited to accounts receivable and bad debt expense. consequently, the auditor issued a qualified opinion.this internship report is expected to provide practical insights into auditing accounts receivable and impairment allowances, as well as serve as a reference for students and practitioners in understanding audits of accounting estimates.keywords : audit procedures, accounts receivable audit, allowance for impairment losses, sak etap, audit opinion