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which of the following procedures would an auditor most likely complete to test the 621720

Which of the following procedures would an auditor most likely complete to test the existence assertion of property, plant and equipment?

a. Obtaining a listing of all current-year additions, vouching significant additions to original invoices, and determining that they have been placed in service.

b. Obtaining a detailed fixed-asset register and ensuring items are appropriately capitalized.

c. Obtaining a listing of current-year additions and verifying that items are recorded in the proper period.

d. Obtaining a detailed fixed-asset register and ensuring depreciation methods are applied consistently.

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