When substantiating disposals of property, plant and equipment, the auditor should be able to find evidence using all of the following except:
A) cash remittance advices.
B) written authorisations.
C) supplier invoices.
D) sales agreements.

Question

Quizplus · Accepted Answer

Supplier invoices are typically associated with the purchase of goods and services rather than the disposal of property, plant, and equipment. The other options (cash remittance advices, written authorizations, and sales agreements) are relevant documents that provide evidence for the disposal transactions.

When Substantiating Disposals of Property, Plant and Equipment, the Auditor