The least helpful common audit test to verify current period acquisitions of property, plant, and equipment is examining vendors' invoices and receiving reports.

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Examining vendors' invoices and receiving reports is actually one of the most helpful tests to verify current period acquisitions of property, plant, and equipment. This provides evidence of the actual purchase and the cost associated with it. Other tests can be used in conjunction with this one, such as physical inspection, reconciliation of purchase orders and payment records, and reviewing depreciation schedules.

The Least Helpful Common Audit Test to Verify Current Period