$14-21$ An auditor analyzes repairs and maintenance accounts primarily to obtain evidence in support of the assertion that all

Noncapitalizable expenditures for repairs and maintenance have been properly charged to expense.

Expenditures for property and equipment have not been charged to expense.

Noncapitalizable expenditures for repairs and maintenance have been recorded in the proper period.

Expenditures for property and equipment have been recorded in the proper period.