Which of the following tests are typically not necessary when auditing a client's schedule of recorded disposals?
A) footing the schedule
B) tracing the totals on the schedule to the recorded disposals in the general ledger
C) tracing cost and accumulated depreciation of the disposals to the property master file
D) All of the above are necessary.

Question

Quizplus · Accepted Answer

All of the mentioned procedures (footing the schedule, tracing the totals to the general ledger, and tracing cost and accumulated depreciation to the property master file) are necessary steps in auditing a client's schedule of recorded disposals to ensure accuracy and completeness of the recorded information.

Which of the Following Tests Are Typically Not Necessary When