answer : d) Accounts receivable aging schedule
1)Accounts receivable aging schedule is utilized by the auditor for analytical purposes in substantiating the completeness of the allowance for bad debt estimate.
2)An aging schedule is a table presenting the accounts receivable in to separate time brackets and rank the receivable based on their due dates or past dues(based on their age )
3)accounts receivable aging schedule is helpful to estimate allowance for bad debts based on the 30 day overdue 60 day over due and 90 day overdue etc
4)An aging schedule is useful for comparing the actual bad debt written off and age of the debts
5)accounts receivable aging schedule is helpful for collecting and estimating and determining the accounts receivable balance