In Testing for Unrecorded Retirements of Equipment, an Auditor Might

question 27

Multiple Choice

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

• A) Select items of equipment from the accounting records and then attempt to locate them during the plant tour.
• 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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