When Substantiating Disposals of Property, Plant and Equipment, the Auditor

question 16

Multiple Choice

When substantiating disposals of property, plant and equipment, the auditor should be able to find evidence using all of the following except:

• A) cash remittance advices.
• B) written authorisations.
• C) supplier invoices.
• D) sales agreements.

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Definitions:

Prison Guards

Individuals responsible for the supervision, safety, and security of prisoners in a correctional facility.

Social Loafing

The phenomenon whereby individuals reduce their effort when working in a group compared to when working alone, due to perceived diffusion of responsibility.

Audience Effect

The impact on an individual's performance when they are aware they are being observed by others.

Co-action Effect

A phenomenon where the presence of others engaged in the same task can improve individual performance.