Assessment of the debt of buyers and customers taking into account inflation during the audit

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The article discusses approaches to the implementation of analytical procedures in the audit, including when conducting external and internal audits, in particular, when conducting an audit of settlements with buyers and customers. The estimation of the debt of buyers and customers taking into account inflation is described on the example of a trade organization. The results of the analysis are summarized and options for reducing overdue debt are proposed.

Audit, buyers and customers, analytical procedures, inflation, overdue accounts receivable

Короткий адрес: https://sciup.org/170187266

IDR: 170187266   |   DOI: 10.24411/2500-1000-2020-11516

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