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In this video tutorial, the focus is on analyzing the accounts receivable process from an audit perspective. The video will cover common processes, control activities, risks of material misstatement, common tests of internal controls, and substantive tests. The presenter, Amanda, has a PhD in behavioral audit and teaches undergraduate audit at a university. Accounts receivable involves selling goods to customers, and understanding this process is crucial for auditing purposes. Stay tuned for part two of the video for more detailed information on testing internal controls and substantiate tests.
