Course Description
Course publication/revision date: This course was updated on 2/15/2024.
This course clarifies for the auditor every action needed to audit receivables. It describes the characteristics of receivables from an auditing perspective, and then goes on to describe the steps required to audit receivables. Background information concerning receivables is also included, such as the allowance for doubtful accounts, accounting for notes receivable, receivable fraud, and receivable controls.
