Equipment additions which are infrequent in occurrence and large in dollar amounts, which were included as part of the tests of the acquisition and payment cycle, allow the auditor to rely heavily on the results of such tests.

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Equipment additions that are infrequent and large in dollar amounts may require specific attention and separate verification by the auditor, as they might not be representative of the typical transactions within the acquisition and payment cycle. Reliance on tests of these transactions alone may not provide sufficient evidence about the overall accuracy of the cycle.

Equipment Additions Which Are Infrequent in Occurrence and Large in Dollar