Which is not one of the tests that would be used in the audit of equipment, depreciation expense, and accumulated depreciation?
A) Verify the ending balance in the asset account.
B) Send confirmations to the sales personnel who sold the equipment to the company.
C) Perform substantive analytical procedures.
D) Verify current year acquisitions.

Question

Quizplus · Accepted Answer

Sending confirmations to sales personnel would not be relevant to the audit of equipment, depreciation expense, and accumulated depreciation. The other three tests listed would be commonly used in this audit.

Which Is Not One of the Tests That Would Be