Your post for this week's discussion provided me with a comprehensive overview of the significance of planning analytical procedures, particularly in auditing long-lived assets. You effectively discuss and pose questions that are crucial for understanding the underlying reasons for any identified trends or discrepancies. Considering the importance of accurate impairment assessments, how would you approach a situation where management's estimates for asset impairment seem overly optimistic or inconsistent with industry benchmarks? What additional analytical procedures or audit steps might be necessary to ensure these estimates are reliable and free from bias