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please help QUESTION 18 When an auditor uses judgement to estimate what the balance in an account should be the most important thing is that

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QUESTION 18 When an auditor uses judgement to estimate what the balance in an account should be the most important thing is that his method of estimation must A) have been used in previous year's audit B) be logical o generate a result within the level of materiality for the account being tested D) be approved by the AICPA

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