In addition, the auditor needs to determine that the allowance is consistent with current economic conditions. For example, an organization entering into a period of economic decline may experience an increased percentage of bad debts relative to prior, more prosperous, years. Under such circumstances, a larger portion of past-due accounts may need to be included in the allowance calculation than had previously been the case. As a starting point in an attempt to gain assurance on these issues, the auditor may decide to recalculate the aging schedule.