Home  Journals  International Accounting  7(205) - 2012 February

Technique and technology of audit of a debt receivable in the organizations of wholesale trade

Available online: 16 February 2012

Subject Heading: AUDITING

JEL Classification: 

Theoretical and methodological basis of the audit of a debt receivable need develop and improve. The article considers the importance of checking accounts receivable for wholesale trade; described and adjusted the recommended content of the audit procedures regarding verification of accounts receivable, taking into account the assumptions of the financial statements, identified key areas of risk revealed by verification of this reports.

Keywords: Keywords: accounts receivable, the prerequisites for reporting, audit procedures, the reliability of reporting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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