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Where there are numerous accounts of small debtors to be circularised by the auditor, which of the following circularization methods is the most appropriate for

Where there are numerous accounts of small debtors to be circularised by the auditor, which of the following circularization methods is the most appropriate for use?

  • A.Nil Method
  • B.Positive Method
  • C.Blank Method
  • D.Negative Method

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