摘要：The present paper presents in the first part the trade receivables that arise from a company’s relation with third parties and the main types of accounting records used in Romania. In the secont part of the paper,we present the auditor’s point of view regarding the trade receivables,what he searches during his audit at a company,and what has to be verified and checked. In the last part of the paper,we present the audit evidences for trade receivables and we get to conclusions regarding the audit of trade receivables.
