In Testing for Unrecorded Retirements of Equipment,an Auditor Might

question 2

Multiple Choice

In testing for unrecorded retirements of equipment,an auditor might:

• A)Analyze miscellaneous revenue.
• B)Compare depreciation expense with the prior year's depreciation expense.
• C)Trace equipment items observed during the plant tour to the equipment subsidiary ledger.
• D)Scan the general journal for unusual equipment retirements.

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Definitions:

Attitudes

A settled way of thinking or feeling about something, typically reflected in a person's behavior.

Influenced

The effect or impact one person, group, or factor has on another's attitudes, beliefs, or actions.

Sleeper Effect

The phenomenon whereby people can remember a message but forget where it came from; thus, source credibility has a diminishing effect on attitudes over time.

Source Credibility

The degree to which the audience perceives a message’s source as expert and trustworthy.