The fixed-asset master file at Thermo-Bond includes the following data items:

Asset number Date of retirement (99/99/2099 for assets still in service)

Description Depreciation method code Type code Depreciation rate Location code Useful life (years)

Date of acquisition Accumulated depreciation at beginning of year Original cost Year-to-date depreciation REQUIRED Explain how GAS can be used in a financial audit of Thermo-Bond’s fixed assets.