The Following Procedures May Be Useful to the Auditor in Determining

Multiple Choice

The following procedures may be useful to the auditor in determining whether all retirements have been recorded except:

A) analyze the miscellaneous expense account for proceeds from sales of plant assets.
B) investigate the disposition of facilities associated with discontinued product lines and operations.
C) trace retirement work orders and authorizations for retirements to the accounting records.
D) review insurance policies for termination or reductions of coverage.
E) make inquiry of management as to retirements.