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文章基本信息

  • 标题:AUDIT OF TRADE RECEIVABLES
  • 本地全文:下载
  • 作者:MARIUS – NICOLAE MICULESCU ; Grui Sergiu - Dorin
  • 期刊名称:Quaestus
  • 印刷版ISSN:2285-424X
  • 电子版ISSN:2343-8134
  • 出版年度:2018
  • 卷号:13
  • 期号:1
  • 语种:English
  • 出版社:Editura Eurostampa, Timisoara
  • 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.
  • 关键词:accounting;trade receivables;accounting operations;suppliers; customers;account receivable;goods;incomes;expenses;credit control.
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