Economics

Procedure of audit of receivables

A. S. Davtyan

National university of architecture and construction of Armenia

Abstract: The order of audit of a debt receivable of the enterprise is considered. The procedures for planning the audit during the audit of accounts receivable, sources of accounts receivable, the accuracy of settlement accounts during the audit of the occurrence and repayment of arrears, verification of the origin of the old receivables are presented.The growth of accumulation of accounts receivable leads to a weaker financial stability of organizations. To solve this problem, it is important to clearly organize accounts receivable, analyze and find ways to optimize.

Keywords: accounts receivable, financial statements, audit, verification, unreliability, loss, reserve.

UDC: 658.153

Received: 16.04.2018
Accepted: 02.04.2018

Language: Armenian