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13. A subsidiary ledger consisting of a separate record for each unit of property held by a company is not required since the chance of pilferage is very low. 14. Independent estimates of depreciation should be considered despite a well calculated amount proposed by management. _15. A sinking fund is an asset that no longer has any value (i.e., obsolete software). _16. An internal auditor is a professional staff member of the independent auditing firm. _17. The Sarbanes-Oxley Act of 2002 requires companies providing auditing services of a companies financial statements to also provide an audit of internal control. 18. An IRS Field Audit of a taxpayers Form 1040 is a specialized audit called an operational audit 19. In end-user computing, data collection is stored centrally on-the-cloud. 20. When auditing a firm with an integrated computer system it is important to compare data on separate files