Select the audit procedure from the list provided that gives the most appropriate audit evidence for the account assertion.

Accounts Assertion Procedure Balance Fixed Valuation a. Compare the useful lives assigned to new fixed asset purchases to useful lives Assets assigned in prior years to similar assets. b. Vouch new additions back to the invoices, cancelled check and properly approved purchase order. C. Trace fixed assets observed to the fixed asset master control listing. a. Interview the plant manager regarding repair and maintenance expenses