Which of the Following Is Not a Technique That Auditors

Multiple Choice

Which of the following is not a technique that auditors can use when performing preliminary analytical procedures related to long-lived assets?

A) Perform an overall estimate of depreciation expense.
B) Review and analyze gains/losses on disposals of equipment.
C) Compare depreciable lives used by the client for various asset categories with those of the industry.
D) All the above are techniques that auditors can use.