Plant and equipment for continuing nonpublic client

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Which of the following best describes the auditors' approach to the audit of the ending balance of property, plant and equipment for a continuing nonpublic client?

a. Direct audit of the ending balance

b. Agreement of the beginning balance to prior year's working papers and audit of significant changes in the accounts

c. Audit of changes in the accounts since inception of the company

d. Audit of selected purchases and retirements for the last few years

Reference no: EM13149617

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