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merrisara merrisara
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The auditor is testing for unrecorded retirements/disposals of equipment. Which of the following audit procedures would the auditor most likely use?

▸ Select items from the fixed asset master file and then physically locate them.

▸ Examine the repairs and maintenance amount for large debits.

▸ Compare current year's depreciation expense with the previous year's depreciation expense.

▸ Trace acquisition documents to the fixed asset master file.
Textbook 

Auditing and Assurance Services


Edition: 17th
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scmhackscmhack
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Select items from the fixed asset master file and then physically locate them.

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