9 Which of the following audit procedures would test the audit objective of completeness for property, plant, and equipment? A) Select a sample of additions to property, plant, and equipment and then examine the related vendor invoices. B) Select a sample of additions to property, plant, and equipment and then physically examine the asset. C) Physically examine a sample of assets and make sure that they are included in the property, plant, and equipment subsidiary ledger D) Test depreciation expense calculations for a sample of property, plant, and equipment 10. Suppose a company's auditors find INSUFFICIENT evidence to substantiate the company's cash sales, which are material in amount. What form of qualification of the audit report would normally be appropriate in this situation? A) Qualified opinion - disagreement B) Qualified opinion - limitation of scope C) Disclaimer of opinion D) Qualified opinion - adverse opinion End of Section A