单选题
Which of the following substantive procedures provides evidence over the COMPLETENESS of non-current assets?
A、
Select a sample of assets included in the non-current asset register and physically verify them at the client premises
B、
Review the repairs and maintenance expense account to identify any items of a capital nature
C、
For assets disposed of, agree the sale proceeds to supporting documentation and cash book
【正确答案】
B
【答案解析】
Procedure A gives assurance over existence and procedure C verifies valuation rather than completeness.
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