Based on your analysis, does the client's listing agree to your analysis completed in IDEA? Do you have any concern with the client's process for identifying the total amount of significantly delinquent accounts? You may think broadly, beyond mechanical accuracy, in considering the sufficiency of their process for identification of delinquent accounts. According to Urgent's unaudited trial balance, the balance for Allowance for Doubtful Accounts is $310,000. Does the test performed above provide sufficient appropriate evidence to support a conclusion on the valuation of accounts receivable? If not, what additional testing would you recommend to reach an audit conclusion for this relevant assertion? Document your responses in a memo to the audit file