[Debtors and prepayments](https://library.croneri.co.uk/amexe/naagm01-exec-21-1)
by Julia Bowyer
1. [Current issues and further resources](https://library.croneri.co.uk/cch_uk/amexe/am21-7)
2. [Audit procedures](https://library.croneri.co.uk/cch_uk/amexe/am21-3)
2.1. Trade debtors - aged listing
2.2. Trade debtors - after date cash received
2.3. Debtors circularisation
2.4. Trade debtors - cut off
2.5. Trade debtors - credit notes
2.6. Bad debt provision
2.7. Prepayments and other debtors
2.8. Estimates
2.9. Presentation and disclosures
3. [Controls](https://library.croneri.co.uk/cch_uk/amexe/am21-5)
4. [Quick overview](https://library.croneri.co.uk/cch_uk/amexe/am21-0a)
5. [Scope and definitions](https://library.croneri.co.uk/cch_uk/amexe/am21-0)
5.1. Scope
5.2. Key definitions
6. [Audit objectives](https://library.croneri.co.uk/cch_uk/amexe/am21-2)