$1)$ Step $3$ and $4$ of the Audit Program for Testing Gross PPE $($WP #$5600)$ required you to:

a$.$ obtain a Roll Forward of activity in the PPE accounts from last year to the current

year,

b$.$ test the mathematical accuracy of the schedule, and

c$.$ agree the beginning and ending balances per the Roll Forward to the amounts per

the Lead Sheet.

Why is a Roll Forward important in testing PPE for the year $12/31/2011?$ Why are

steps b$.$ and c$.$ above necessary? $($Hint: how would your subsequent audit procedures

be affected if there were errors in b$.$ and c$.$ above but you did not realize that because

you did not perform those steps?