You are supervising the audit fieldwork of Sparta Springs Company and need certain information from Sparta’s equipment records, which are maintained on a computer file. The particular information is (1) net book value of assets so that your assistant can reconcile the subsidiary ledger to the general ledger control accounts (the general ledger contains an account for each asset type at each plant location) and (2) sufficient data to enable your assistant to find and inspect selected assets. The record layout of the master file follows:
Asset number.
Description.
Asset type.
Location code.
Year acquired.
Cost.
Accumulated depreciation, end of year (includes accumulated depreciation at the beginning of the year plus depreciation for year to date).
Depreciation for the year to date.
Useful life.

Required:
From the data file described earlier,
a. List the information needed to verify correspondence of the subsidiary detail records with the general ledger accounts. Does this work complete the audit of PP& E?
b. What additional data are needed to enable your assistant to inspect the assets?