Documenting the audit of settlements with buyers and customers

The article discusses approaches to documenting the audit of settlements with buyers and customers. Identified key information that should be reflected in the audit documentation, and requirements prescribed by international auditing standards to the formulation and execution of documents the auditor and the audit file. Significant accounting issues and information about the primary documentation of the audited entity, which should be described in the audit documentation when conducting an audit of settlements with buyers and customers, are highlighted.