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69 . Hardman and Jennings , LIP , an audit firm , compares bad debt expense of a client in the current period to bad

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69 . Hardman and Jennings , LIP , an audit firm , compares bad debt expense of a client in the current period to bad debt recorded for the past three periods Hardman and Jennings is performing which type of analysis ? A . Trend B . Ratio C. Critical D. Reasonableness

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