You Are Auditing Manufacturing Company and Testing the Audit Related

question 119

Multiple Choice

You are auditing Manufacturing Company and testing the audit related objective of completeness for the equipment accounts. Which of the following audit procedures is most likely to achieve your objective?

• A) Examine vendor invoices and receiving reports.
• B) Physically examine assets.
• C) Examine vendor invoices of closely related accounts such as repairs and maintenance.
• D) Trace individual acquisitions to the fixed asset master file.

---

Definitions:

Barrier Hedges

Rows of dense shrubbery planted to act as windbreaks or to mark boundaries, also potentially reducing soil erosion or serving as wildlife habitat.

Genetic Resistance

The inherent ability of an organism to resist or withstand infection, pest attacks, or herbicides due to its genetic makeup.

Ideal Pesticide

A theoretical pesticide that effectively controls pests with no harm to non-target species, humans, and the environment.

Persistent

Describes substances or qualities that remain within an environment or system for an extended period, resisting degradation or disappearance.