On the day appointed for auditing such account, any person may attend on the part of such executor or administrator or, if dead, of his or her personal representative or, in case of his or her removal from the state, his or her sureties and show that he or she is entitled to additional credits; and any person interested may attend and contest any item of such account or in any previous account, or may show assets not accounted for, or that such executor or administrator has failed to collect any assets from want of due diligence, or that, by any abuse of or failure to discharge his or her trust, such assets, or any portion thereof, have been injured, destroyed, or depreciated; and, in case of such proof, the executor or administrator or, if dead, his or her personal representative or, in case of his or her removal from the state, his or her sureties must be charged therewith. On such settlements, decrees must be rendered as upon like settlements voluntarily made.
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