A Weakness in Internal Control Over Recording Retirements of Equipment

question 66

Multiple Choice

A weakness in internal control over recording retirements of equipment may cause an auditor to

• A)inspect certain items of equipment in the plant and trace those items to the accounting records.
• B)review the subsidiary ledger to ascertain whether depreciation was taken on each item of equipment during the year.
• C)trace additions to the "other assets" account to search for equipment that is still on hand but no longer being used.
• D)select certain items of equipment from the accounting records and locate them in the plant.

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Definitions:

Lateral Excursion

Refers to the side-to-side movement of the mandible, common in chewing actions.

Mandible

The lower jawbone in vertebrates, forming the lower part of the mouth structure.

Epicranius Muscle

A muscle of the scalp that moves the scalp, raises the eyebrows, and wrinkles the forehead, composed of the frontalis and occipitalis muscles.

Aponeurosis

Aponeurosis refers to a type of flat and broad tendon that connects muscles to the parts they move, essentially serving as a fascial layer for muscle attachment.