Auditors Verify and Emphasize Current Additions of Equipment

Multiple Choice

Auditors verify and emphasize current additions of equipment. Which of the following is not a reason for this verification and emphasis?

A) The amount of any given acquisition is often material.
B) The equipment is likely to be kept and maintained in the accounting records for several years.
C) There are usually fewer current period acquisitions of equipment, especially large equipment used in manufacturing.
D) The balance carried forward in the equipment account from the previous year is important.