Identify three other types of receivables the auditor should examine. What audit procedures would typically be used to audit other receivables

Other types of receivables that the auditor should examine include:

•  Receivables from officers and employees
• Receivables from related parties
• Notes receivable
  The auditor would confirm and evaluate each type of receivable for collectibility. The transactions that result in receivables from related parties are examined to determine if they were at "arm's length." Notes receivable would also be confirmed and examined for repayment terms and whether interest income has been properly recognized