The purpose of this paper is to emphasize the importance of the auditing process of the balance sheet category of arrival and receivables from customers. Any entrepreneur who has the purpose of gaining profit has receivables from customers - receivables for sold products or services rendered. Customer Loan Audit falls into a category that attaches great importance precisely to the possible manipulations that are common within the aforementioned category. In order to avoid manipulation within the aforementioned category, it is necessary to introduce a clear and effective division of duties and control mechanisms in sales and billing. Revenue and receivables audit will include tests of those internal controls, as well as large number of substantive tests. The aim of the revenues and receivables audit is to determine whether these accounts contain materially significant errors and, upon audit of all remaining significant accounts, enable auditor to express an opinion whether financial statements are true and fair.