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C is corrent because testing from the population of asset accounting records to certain pieces of equipment in the plant will provide assurance that recorded assets are being used by the company. If the auditor finds that recorded assets are no longer in use, there would appear to be a problem recording retirements of assets.
A is incorrect because the question addresses unrecorded equipment retirements, not retirements of assets still on hand that have been reclassified as "other assets."
B is incorrect because reviewing depreciation of property, plant, and equipment does not directly address the question of unrecorded retirement.
D is incorrect because testing from a population of equipment on hand and tracing to the accounting records assures that equipment on hand has been recorded but does not provide assurance that all equipment retired has been recorded.