Which of the following could be used to assess control risk surrounding the purchase of fixed assets?
a) Select a sample of fixed asset additions, and agree the dollar amount recorded in the fixed asset account to the cash disbursements journal.
b) Select a sample of fixed asset additions, and agree the dollar amount recorded in the fixed asset account to the vendor invoice.
c) Select a sample of fixed asset requisitions and inspect them for proper approval.
d) Select a sample of invoices from the delivery company used by the client, and verify that any delivery charges were capitalized as part of the cost of the related asset.
