The present study investigates the accounts receivable analysis from the auditor's point of view and its simulation. The statistical population of the present study is two groups of undergraduate and graduate students who have spent the audit lesson, and the opinion of about 20 students in both groups of undergraduate and graduate
During the academic year 2019-2020 was analyzed. The method used in this study is a descriptive survey method
(One of the most common quantitative research methods) which has been prepared and distributed for this purpose. Then the interviews were analyzed and analyzed using qualitative
(Qualitative data means data extracted from open questionnaires) data  analysis. The simulated simulation was carried out in the present study and can help students understand concepts such as (1) certification process; (2) Alternative practices for receivable; (3) Assessing the Evidence of Auditing; (4) Obtain the worksheet evidence; and (5) understand the statistical sampling as a tool for risk management.