In testing for unrecorded retirements of equipment, an auditor most likely would

a. Select items of equipment from the accounting records and then locate them during the plant tour.

b. Compare depreciation journal entries with similar prior-year entries in search of fully depreciated equipment.

c. Inspect items of equipment observed during the plant tour and then trace them to the equipment subsidiary ledger.

d. Scan the general journal for unusual equipment additions and excessive debits to repairs and maintenance expense.