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You Are Auditing the Allowance for Doubtful Accounts (ADA) and Perform

Question 91

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You are auditing the allowance for doubtful accounts (ADA) and perform the analytical procedures shown below. Assume that no significant changes have occurred during the year in either the entity's credit policies or customer base. What concerns, if any, about adjusting the ADA should the auditor have based on the information shown below?

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