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Which is least likely to be audited by means of substantive

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Reference no: EM132753053

Problem 1: Which of the following is LEAST likely to be audited by means of a substantive analytical procedure?

Option 1: The allowance against doubtful receivables

Option 2: An accrual in relation to holiday pay

Option 3: A payment received from an insurance claim

Option 4: Rental income

Reference no: EM132753053

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