Which of the Following Situations Would Most Likely Require Special

Multiple Choice

Which of the following situations would most likely require special audit planning by the auditor?

A) Some items of factory and office equipment do not bear identification numbers.
B) Depreciation methods used for the client's tax return differ from those used for the accounting records.
C) Assets costing less than $500 are expensed even though the expected life exceeds one year.
D) Inventory is comprised of precious gemstones.