A weakness in internal control over recording retirements of equipment may cause the auditor to 
A. Inspect certain items of equipment in the plant and trace those items to the accounting records. 
B. Review the subsidiary ledger to ascertain whether depreciation was taken on each item of equipment during the year. 
C. Trace additions to the "other assets" account to search for equipment that is still on hand but no longer being used. 
D. Select certain items of equipment from the accounting records and locate them in the plant.
Answer:D
This answer is correct because testing from the population of asset accounting records to certain pieces of equipment in the plant will provide assurance that recorded assets are being used by the company. If the auditor finds that recorded assets are no longer in use, there would appear to be a problem recording retirements of assets.