Features of the organization of the audit of debit restrictions on the enterprise

The article considers the bases of carrying out the audit of receivables both at the level of audit firms and services of internal auditors of business entities. The problem aspects of the method of audit of receivables, providing full and reliable information to users of financial reports are investigated. The necessity of taking into account new requirements concerning audit procedures is substantiated. The necessity of developing a program of audit of accounts receivable for the increase of the efficiency of the enterprise activity was substantiated, and the stages and methods of its implementation were proposed. The main tasks of the internal audit of receivables are revealed, carrying out the verification under the conditions of computer data processing. Improvement of the methodology of audit of receivables due to inclusion in the program of analysis of accounts receivable is offered.