Audits to the asset accounts: cash and accounts receivable

Abstract

This paper illustrates the audit of cash, and accounts receivable, describing step by step and in an orderly manner what is done throughout the process. The research is applied participatory, carried out with a sample of the student population of the higher courses of the business administration career and in accordance with the current rules; books, degree papers and scientific articles related to the subject were reviewed; methods, analytical, synthetic, systematic, deductive, inductive methods were used in the selection, study, interpretation, and analysis of data. Techniques of analysis, conciliation, verification, testing, interview, survey, direct observation, in conjunction with the questionnaire as an information collection tool facilitated the development of research. Verification and confirmation procedures for accounting records were also applied. The object of study lacks information with practical illustrations, therefore, scientific deliverables called paperwork among which are: general newspaper, majors, reconciliations, summary and analytical cards, facilitates teaching and learning from those involved in auditing to the "Cash" and "Accounts Receivable" accounts.