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In this tutorial, Amanda explores accounts receivable from an audit perspective, covering common processes, control activities, and risks of material misstatement. The video is part of a series analyzing accounting processes, and it aims to educate viewers on auditing practices. Amanda, an undergraduate audit teacher with a PhD in behavioral audit, begins by discussing the fundamental process involved with accounts receivable, including selling goods to customers. The session is structured to help viewers understand the internal controls and substantive tests related to accounts receivable, providing a comprehensive overview of effective auditing in this area.
