The following equipment schedule was prepared by the client and audited by Sam Staff, an audit assistant, during the calendar year 2011 audit of Roberta Enterprises, a continuing audit client. As engagement supervisor, you are reviewing the documentation.

Required
Identify the deficiencies in the audit documentation.

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ROBERTA ENTERPRISES 12/31/2011 COST ACCUMULATED DEPRECIATION Date Beginning Ending Addltions Disposals Balance Ending Disposals Balance Beginning Depreclatlon Descriptlon Purchased Balance 1020 Press 10/25/08 15,250 40 Lathe 10/30/06 9 505 Router 10/15/08 MP Welder 9/10/07 1,222 1040 Press 3/25/11 IBM 40OAS Balance 10,500t 7,444 Expense 15,250 9,852 1,575 12,075 8,694 4,635 4,635 875 215 3,566 4,270 850t 18,956 18,956 3,566 7/16/07 12,547 5/29/11 12,547 13,903 7,662t 10,727 950 4,388 20,769 24,966 13,903 60" Lathe Fork Lift Totals 7,881 7.881 8101 33,429t 51,387 32,85 25,102 59,144 12,306