Why is an auditor interested in PPE that is not currently being used or that could become

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Why is an auditor interested in PPE that is not currently being used or that could become idle in the near future? Why would an auditor review directors' board minutes to gather information about assets that could be sold or become idle in the future?
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Auditing A Practical Approach

ISBN: 978-1742165943

1st Canadian Edition

Authors: Robyn Moroney

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