How will the approach for verifying repair expense differ from that used to audit depreciation$$ expense?

A$.$

The emphasis for verifying repair expense should be on comparing cash disbursements against invoices to ensure payment was$$ made; however, the approach for verifying depreciation expense should emphasize the depreciation calculations for all newly acquired assets.

B$.$

The emphasis for verifying repair expense should be on ensuring all expenses are booked and not$$ understated; however, the approach for verifying depreciation expense should ensure that improperly classified fixed assets are reclassified to the correct asset class.

C$.$

The emphasis for verifying repair expense should be on vouching transactions that may be capital$$ items; however, the approach for verifying depreciation expense should emphasize the consistency of the method of depreciaiton used and the related computations.

D$.$

The emphasis for verifying repair expense should be on verifying the costs are not$$ excessive; however, the approach for verifying depreciation expense should ensure items are calculated correctly from year to year.