An auditor performing planning analytical procedures scans the repairs and maintenance expense accounts. Which of the following statements is likely to be consistent with the auditor’s focus?

a. Expenditures for long-lived assets have not been charged to expense. 

b. Expenditures for long-lived assets have been properly approved.

c. Expenditures for long-lived assets have been recorded in the correct period. 

d. The auditor would not be performing scanning as a planning analytical procedure.