SALES, SERVICES AND DEBTS RECEIVABLE

Authors:

Adalmiro Pereira, Ângela Vaz & Eduardo Sá Silva

Abstract:

The adoption of the Accounting Standardization System required the adjustment of audit procedures in each area. Sales and receivables were one of those areas. This work aims to explore this aspect.

First, we address the main aspects in the accounting area and then we leave suggestions for audit testing and control.

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