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Which of the following tests can help the auditor to evaluate the adequacy of the...

Which of the following tests can help the auditor to evaluate the adequacy of the company's allowance for doubtful accounts?

A.

Reconciling the accounts receivable subsidiary ledgers with the control account.

B.

Preparing an aging analysis.

C.

Reviewingauthorizationof credit terms.

D.

Tracing a sample of credit memos to the accounts receivable subsidiary ledger.

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