Question：Which of the following tests will help provide comfort to the auditor that depreciation rates used by a company are reasonable?
A. A review of rates charged by similar companies.
B. The inspection of fully written down assets to establish whether they are still in use.
C. A review of the asset replacement policy of the company.
D. A review of profits and losses on the disposal of assets.
E. A review of the amounts allowed for tax purposes.
The correct answers are:A review of profits and losses on the disposal of assets; A review of rates charged by similar companies; The inspection of fully written down assets to establish whether they are still in use; A review of the asset replacement policy of the company.
解析：A review of profits and losses on the disposal of assets will indicate whether assets are being under or over depreciated. A review of rates charged by similar companies will give some comfort. Fully written down assets that are still in use may be over depreciated and the asset replacement policy of the company normally has some relationship with the depreciation policy.
Amounts allowed for tax purposes are sometimes significantly different to depreciation rates (e.g. 100% for certain assets).
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