57 An auditor is testing accounts receivable and is assocated alowance for doubtful accounts. During the initial review of the allowance for doublu cou, the attor was concerned that the balance in the allowance for doubtful account was not farge enough to cover all receivables that were more than 120 days past de Just before the auditor completed the fieldwork, two of the large accounts that had been outstanding for more than 120 days were paid in tut. Based on the moeipt of te balance the auditor dolumined that the balance in the allowance for our accounts was sufficient Which substantive procedure was used to make this determination? Reviewing the subsequent outcomes of prior period managerial accounting estimates Inspecting events that occurred after year-end and up to the date of the auditor's report Inquiring about the assumptions used by management Recalculating the allowance for doubtful accounts estimate