The auditor's determination that day's sales in accounts receivable increased from 44 days to 100 days would usually be found through the use of ratio analysis.

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Ratio analysis is a common tool used by auditors to determine changes in accounts receivable turnover. By comparing the days sales outstanding (DSO) ratio from one period to another, the auditor can identify any significant changes or anomalies. An increase in DSO from 44 days to 100 days would indicate a significant decline in the company's ability to collect outstanding debts, which could potentially impact its financial health and viability.

The Auditor's Determination That Day's Sales in Accounts Receivable Increased