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.

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Definitions:

Dental Caries

Tooth decay caused by bacterial infection that leads to demineralization and destruction of the hard tissues of the teeth.

Pulp Cavity

The central part of a tooth containing connective tissue, blood vessels, and nerves.

Dentin

Bony material forming the mass of the tooth.

Enamel

Hard substance covering the exposed portion of the tooth.