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Indicate the type of test for the following audit procedure: Develop an expectation of the allowance for doubtful accounts based on aging percentages, historical

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Indicate the type of test for the following audit procedure: Develop an expectation of the allowance for doubtful accounts based on aging percentages, historical loss rates, and industry data. Test of control O Substantive test of transactions Substantive analytical procedure O Test of details of balances

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