This is the question paper for the "Theory and Practice of Auditing" first answer practice from CPA Accounting Academy. It's a question from the 2024 Theory and Practice of Auditing exam, including Question 3 (150 points). The format requires answering questions based on reading Material 1 "Performance Trends" and Material 2 "Accounting Policy for Asset Retirement Obligations." [Brand] CPA Accounting Academy [Category] Qualifications, Certification [Condition] No noticeable scratches or stains [Color] White系 (White-based) Thank you.