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ABC Company has been estimating allowance for doubtful debt at 2% of accounts receivable balance during the last 3years. For the current rear they changed

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ABC Company has been estimating allowance for doubtful debt at 2% of accounts receivable balance during the last 3years. For the current rear they changed the estimate to 3%. What are the auditing steps (2-3 stops) Involved in auditing any estimate? what is the GAAP reguirement for any decount where estimates are used

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