In performing a search for unrecorded retirements of fixed assets, an auditor most likely would
A. Inspect the property ledger and the insurance and tax records, and then tour the client’s facilities.
B. Tour the client’s facilities, and then inspect the property ledger, and the insurance and tax records.
C. Analyze the repair and maintenance account, and then tour the client’s facilities.
D. Tour the client’s facilities, and then analyze the repair and maintenance account.
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