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what's up audit fans welcome to another video in my series analyzing accounting processes from an audit perspective today we're going to look at accounts receivable we're going to analyze the processes that are quite common identify control activities talk about risks of material misstatement and in part two of this video we'll look at common tests of internal controls as well as substantive tests so let's get into it [Music] welcome back to my regular subscribers and hi if you're new my name is amanda i really do love audit and i teach undergraduate audit at a major australian university and i have my phd in behavioral audit as well now today we're looking at accounts receivable so i guess the first thing we need to think about is our process so let me start writing here on my tablet so that you can see what's going on so when we start with the process we really want to think about what exactly is going on when we talk about accounts receivable so that's selling goods to a customer o...