[Debtors and prepayments](https://library.croneri.co.uk/amexe/naagm01-exec-21-1)

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)