I In order to assess the precision and coherence of financial accounts, this paper discusses cooperative receivables audit techniques. Making sure that the recorded receivables are legitimate, collectable, and suitably set aside for losses from bad debts is the aim of the accounts receivable audit process. This research approach consists of a literature review, interviews, and direct review. The primary focus areas were confirming the presence of receivables, analysing their age, assessing their collectability, and accounting for receivables losses. The results demonstrate that by properly implementing audit procedures, cooperatives can identify troublesome receivables and reduce the likelihood of bad debts. Enhancing stakeholders\\\' and members\\\' confidence in the cooperative\\\'s financial statements requires audit procedures that include receivables verification, receivable loss allowance, and guarantee checks. In conclusion, a comprehensive audit of accounts receivable would guarantee the correctness of financial documentation and help cooperatives manage their finances sensibly.