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In this video tutorial, the host discusses analyzing accounting processes related to accounts receivable from an audit perspective. They delve into common processes, control activities, risks of material misstatement, and common tests of internal controls and substantive tests. The host, Amanda, highlights the importance of understanding the accounts receivable process, which involves selling goods to customers. She is an audit enthusiast and a professor at an Australian university with a Ph.D. in behavioral audit. Stay tuned for part two of the video to learn more.