Approaches to auditing the formation of a reserve for doubtful debts in trading organizations in modern conditions

The article discusses the main approaches to the organization and planning, as well as to the audit of the reserve for doubtful debts in modern conditions, taking into account the specifics of trade organizations. The importance of carrying out analytical procedures in the audit and assessing the turnover of accounts receivable is substantiated. The main stages of the audit of this section of accounting and the formation of accounting statements are highlighted.