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B is corrent because an examination of the expense account may disclose expenditures for fixed assets which have been improperly expensed.
A is incorrect because the auditor must search elsewhere (e.g., fixed assets) to determine whether all noncapitalizable expenditures are included in the expense account.
C is incorrect because support for authorization of capital expenditures is not being examined with this procedure.
D is incorrect because examining the expense account only provides a limited test of whether fixed assets have been recorded in the proper period; it addresses only those expenditures which were incorrectly expensed