A Abstractthis internship report analyzes the determination of materiality levels for trade revenue and trade receivables accounts in the audit of pt x for the 2024 fiscal year. as an entity reporting under sak-etap with rapid growth, pt x carries high inherent risk related to transaction complexity and potential earnings management. based on participatory observation at kap armen mesta dan rekan, the auditor applied professional judgment to establish profit before tax as the benchmark with a 10% margin, resulting in an overall materiality of rp305,329,856. this study empirically confirms the inverse correlation between materiality and audit evidence; the low materiality threshold (0.3% of revenue) required the auditor to expand substantive procedures, such as extensive vouching and external confirmations. the final evaluation showed no material misstatements exceeding the tolerance limit, concluding that the revenue and receivables accounts are fairly stated. this report underscores the central role of materiality in mitigating audit risk amid economic uncertainty.keywords: materiality, audit, sak-etap, trade revenue, trade receivables.