The TerminatorÂ® Tooth is excellent in hard and mixed rocky soils as well as cutting tree roots and other underground objects. Rock & Frost. Use conical carbides (bullet teeth) to penetrate and fracture rock or very hard soils. Carbides are self-sharpening so long as they are able to turn in the holder.
Definite life assets (long-term depreciated assets) may also need to be tested for impairment when there is an internal or external indication that these assets might be worth less than their Carrying Amount. I was asked a number of years ago to look at the value of a clientâs inland barges.
Audit procedures testing for monetary misstatements to determine whether the six transaction-related audit objectives have been satisfied for each class of transactions. Tests of controls AND substantive tests of transactions are performed for transactions in the cycle, not on the ending account balances. More efficient to do substantive tests of transactions at the same time as tests of controls. Audit evidence: documentation, inquiries of client, reperformance, recalculation.