Abstract: The business is accounts receivable transactions or
provide services in the sales generated in the process.
Accounts receivable is an important manifestation of the sales
income of the form. Company’ s sales, such as belonging to
credit, that is, no immediate charge to achieve sales of cash,
but got require customers under certain conditions and pay
the purchase price within a certain period of time the right
arises accounts receivable. Therefore, the accounts receivable
are usually the audit focus areas.
Keywords: notes receivable; for bad debts; audit; fraud
Notes receivable refers to the company holding not expired,
the Notes have not been fulfilled. Notes receivable is the
company’ s future right to receive payment for such rights