【每日一练】ACCA F8（June 2015）
Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet.
Which of the following substantive procedures provides evidence over the COMPLETENESS of non-current assets?
A Select a sample of assets included in the non-current asset register and physically verify them at the client premises
B Review the repairs and maintenance expense account to identify any items of a capital nature
C For assets disposed of, agree the sale proceeds to supporting documentation and cash book
Answer：
Procedure A gives assurance over existence and procedure C verifies valuation rather than completeness.
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