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What are the major accounts on the balance sheet that are most prone to estimation...

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Accounting

  1. What are the major accounts on the balance sheet that are most prone to estimation errors?
  2. How would install a system to monitor the inputs into these accounts internally including a review process to ensure that an appropriate estimation process is in place?
  3. From the external perspective, how would you attain more insight and information about these accounts in order to conduct a comprehensive analysis of the organization?

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