Requirement b. What considerations should be taken when tying the transactions shown on the client's schedule of recorded disposals to the related journals and ledgers? a gain or loss on disposal of equipment on the income statement. Finally, to check, proper entries should be passed in related journals and ledgers. focus should be on the proper accounting entries as well as proper amounts in related journals and ledgers. received amounts and to ensure that the resulted gain or loss are properly accounted for, in related journals and ledgers. Requirement c. What additional steps are necessary in the audit of current year disposals? (Select all that apply.) A. The auditor must also consider the methods of tracking disposals. B. The auditor must also consider the possibility of misstatement in disposals. C. The auditor must also consider the possibility of unrecorded disposals. D. The auditor must also gather sufficient appropriate evidence that all disposals are at the correct amounts