[单选题]
28.1 It may be common for a professional firm to both prepare and audit the financial statements of small businesses and not-for-profit organisations.Which of the following procedures would NOT be acceptable for the auditor of a small business to carry out as part of the accounting and auditing functions?
A .Estimating the remaining useful lives of non-current assets
B .Inspecting non-current assets
C .Entering details of non-current assets into the books and records from purchase invoices
D .Calculating the profit or loss on the disposal of non-current assets
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