0:00 - 0:14 - Intro
0:14 - 0:32 - What is Accounts Receivable
0:33 - 1:27 - Key Audit Steps
1:28 - 7:23 - AR Aging to Trial Balance
7:23 - 10:26 - Recalculate AR Aging buckets
10:27 - 17:32 - Analyze AR Aging buckets
17:33 - 20:17 - AR by Customer Analysis
20:16 - 22:16 - How to Prepare a PIVOT table
22:17 - 24:16 - AR by Customer Analysis
24:17 - 26:46 - Net Credit Balances in AR
26:47 - 27:25 - Financial statement disclosure requirements
27:26 - 30:59 - Making Selections for AR Testing
31:00 - 31:13 - Outro

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Bryan Carreto, CPA
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-Bryan Carreto, CPA