Audit of settlements with buyers and customers in modern conditions: issues of choosing audit procedures and approaches to their implementation

The article discusses the features of conducting an audit of settlements with buyers and customers. The main factors that affect the organization of verification are highlighted. International standards on auditing that define approaches and principles for determining audit risks and selecting audit procedures are reviewed. The main audit procedures are selected for the audit of settlements with customers and customers in a trade organization that has a permanent membership of buyers and long-term contracts with them.