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A new auditor is assigned to the allowance for doubtful accounts and perform the analytical procedures detailed in the chart. There have been no significant

A new auditor is assigned to the allowance for doubtful accounts and perform the analytical procedures detailed in the chart. There have been no significant changes during the year in either the client's credit policies or customer base. Are there any auditing concerns about adjusting the allowance for doubtful accounts based on the information shown below?

201820172016

Client/IndustryClient/IndustryClient/Industry

Allowance/AR8.3/7.28.5/7.48.3/7.4

Days AR Outstanding32.4/23.828.6/25.128.3/24.7

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