How to Audit | Accounts Receivable | Part 1 of 3

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 Schedule a coaching call with me Bryan Carreto, CPA www.calendly.com/bryancarretocpa Follow me on Instagram: @bryan_carreto Link: https://www.instagram.com/bryan_carreto​ On this channel I am not trying to sell you anything other than hard work and sweat. If you do the work and stay disciplined, I promise you that you will succeed. Please make sure to subscribe to the channel because I plan to make this channel all about the CPA exam, the accounting profession, and topics I think could help young professionals just starting their career. Make sure to comment below any topic you would like me to cover. My Mission: My goal on this channel is to help all of the young professionals out there wanting to excel in their careers and in life. So please stay tuned. Until next time work hard and dress well -Bryan Carreto, CPA