Panchana Panchana, M., Cochea Tomalá, H., Tigrero, F. and Tomalá, L. 2020. Audits to the asset accounts: cash and accounts receivable. Journal of business and entrepreneurial studie. 4, 1 (Jan. 2020). DOI:https://doi.org/10.37956/jbes.v4i1.56.