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hello and welcome to the channel in todays video were going to be talking about the audit of accounts receivable so were going to be looking at the audit working papers that we need when auditing account receivable so if you have an exam or if you have a situation where you have to audit accounts receivable we are going to be looking at the procedures and the steps you have to follow when auditing accounts receivable so lets get right into this so were going to look at our working paper like you know this is our working paper right here in our working paper we have to put the companys name we have to pull what we are doing so we are looking at accounts receivable and we also have to put the year end right so you have to put the year end for the client and then in your working paper you have to state the purpose what is the purpose of your working paper so the purpose you say um to determine the existence and the valuation of a error as such the year end right so these are the ass