When the auditor seeks evidence concerning the allowance for doubtful accounts,he or she would most likely use an aged trial balance to help identify past due balances.

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An aged trial balance categorizes accounts receivable by the length of time they have been outstanding. By analyzing the aged trial balance, the auditor can identify past due balances that may require an allowance for doubtful accounts.

When the Auditor Seeks Evidence Concerning the Allowance for Doubtful