Which of the Following Audit Procedures Would Be Least Likely

Multiple Choice

Which of the following audit procedures would be least likely to lead the auditor to find unrecorded fixed asset disposals?

A) Examination of insurance policies for evidence of a dropped or cancelled policy.
B) Review of repairs and maintenance expense.
C) Review of property tax files.
D) Scanning of invoices for fixed asset additions for evidence of a purchase to replace a previously owned fixed asset.