Audit of settlements with buyer and customers and its significance in reducing the organization's risks

The article deals with the concept of audit, goals and objectives of accounting for payments to customers and customers in modern conditions. The necessity of evaluating the materiality and audit risk during the audit is justified. It describes the importance of auditing accounting for settlements with customers and customers to reduce the organization's risks. The procedures that must be performed during the audit of accounting settlements with customers and customers are reflected.