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that was perfect whats up guys welcome back to the channel where I teach you everything you need to know about accounting audit CPA lifestyle and everything in between that sounds awesome to you make sure to hit that subscribe button below and welcome to the accounting channel in todays video Im going to walk you through how to audit accounts receivable most companies that sell products or services that dont get paid immediately by their customers will have some type of accounts receivable account accounts receivable or ar for sure is the balance of money due to company for goods or services used by customers but not yet paid from an audit standpoint there are a few key critical items that you need to get comfortable with when auditing this account balance the first thing you need to get comfortable with is that the accounts receivable subsidiary ledger or ar aging report ties directly to the trial balance the second thing you need to do is you need to make sure that the AR balance