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The most important test of details of balances to determine the existence of recorded accounts receivable is
Electronic Records
Digital versions of patients' paper charts, also known as Electronic Health Records (EHRs), which can contain the medical and treatment history of patients.
Wireless Records
Digital medical or health records that can be accessed and transmitted wirelessly, enhancing the mobility and accessibility of patient data.
Unusual Occurrence Report
A document used in healthcare and other industries to record any unexpected event that could impact safety or operations.
Threatening Call
A phone call that conveys threats of harm or intimidation to the receiver.
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