IMPROVEMENT OF OVERDUE RECEIVABLES AND PAYABLES AND THEIR AUDIT

Аннотация
This thesis investigates the challenges associated with overdue receivables and payables, highlighting their impact on organizational financial health. By integrating theoretical and practical approaches, it provides strategies for effective management and introduces an audit framework that leverages modern digital technologies. The research aims to bridge the gap between traditional financial practices and contemporary technological advancements, offering actionable insights for financial professionals and auditors.
Ключевые слова
Overdue Receivables, Overdue Payables, Financial Management, Audit Framework, Digital Technologies, Risk Management, Liquidity, Profitability, Blockchain, Artificial Intelligence.
Библиографические ссылки
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- Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2022). Financial Accounting. Wiley.
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- Deloitte. (2022). The Future of Auditing: Leveraging Technology to Enhance Audit Quality. Retrieved from https://www.deloitte.com
- PwC. (2023). Receivables and Payables Management in the Digital Era. Retrieved from https://www.pwc.com