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Which of the following audit steps is MOST likely associated with gathering evidence relevant to the existence assertion? Estimating uncollectible percentages by aging category. Examining

Which of the following audit steps is MOST likely associated with gathering evidence relevant to the existence assertion?
Estimating uncollectible percentages by aging category.
Examining the management representation letter.
Sending a confirmation to the client's bank.
Tracing shipping documents to invoices.

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