Question: Which of the following is most likely to be identified as a judgmental rather than a factual misstatement? Question 5 options: Incorrect revenue recognition due

Which of the following is most likely to be identified as a judgmental rather than a factual misstatement?
Question 5 options:
Incorrect revenue recognition due to clerical errors.
Recording sales invoices in the wrong period.
Overestimation of the allowance for doubtful accounts.
Failure to record an invoice in the accounts payable system.

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