Why will the approach be$$ different?

A$.$

The approach is different because the repairs and maintenance primary objective is to ensure costs are not excessive.$$ However, in auditing depreciation expense the primary objective is to locate improperly classified fixed assets.

B$.$

The approach is different because in repairs and maintenance the primary objective is to locate improperly classified fixed$$ assets, whereas in depreciation the emphasis is on consistency from period to period and accurate depreciation calculations.

C$.$

The approach is different because in repairs and maintenance the primary objective is to ensure the client has not incorrectly booked operating leases to the$$ account, whereas the depreciation expenses primary objective is to verify the depreciation calculation for newly acquired assets.$$

D$.$

The approach is different because in repairs and maintenance the primary objective is to locate disposals and sales of assets are not improperly classified.$$ However, in auditing depreciation expense the primary objective is to ensure calculations are consistent year to year.