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In this video tutorial, the presenter discusses analyzing accounting processes from an audit perspective, specifically focusing on accounts receivable. They plan to identify control activities, discuss risks of material misstatement, and cover common tests of internal controls and substantive tests in part two of the video. The presenter, Amanda, is an audit enthusiast with a PhD in behavioral audit and teaches undergraduate audit at an Australian university. They start by outlining the process of accounts receivable, which involves selling goods to customers.
