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In this video tutorial, the presenter, Amanda, discusses analyzing accounting processes related to accounts receivable from an audit perspective. The focus is on common processes, control activities, risks of material misstatement, and tests of internal controls. Part two of the video will cover substantive tests. Amanda, a university lecturer and audit enthusiast, explains the process of selling goods to customers in relation to accounts receivable. She emphasizes the importance of understanding the process and associated risks in auditing.
