The fixed-asset master file at Thermo-Bond includes the following data items:
Asset number | Date of retirement (99/99/2099 for assets still in service) |
Description | Depreciation method code |
Type code | Depreciation rate |
Location code | Useful life (years) |
Date of acquisition | Accumulated depreciation at beginning of year |
Original cost | Year-to-date depreciation |
REQUIRED
Explain how GAS can be used in a financial audit of Thermo-Bond’s fixed assets.
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