In Testing for Unrecorded Retirements of Equipment, an Auditor Might

In testing for unrecorded retirements of equipment, an auditor might:

A) Select items of equipment from the accounting records and then attempt to locate them during the plant tour.
B) Compare depreciation expense with the prior year's depreciation expense.
C) Trace equipment items observed during the plant tour to the equipment subsidiary ledger.
D) Scan the general journal for unusual equipment retirements.