For each of the following tests, state whether it is a test of details of account balances or a test of details of transactions. Then note for which property management assertion the test provides evidence.
1. Test depreciation calculations for a sample of capital assets
2. For assets written off, test amounts charged against income and accumulated depreciation
3. Physically examine the capital asset additions
4. Vouch transactions included in repairs and maintenance for items that should be capitalized
5. Vouch significant additions and dispositions to vendor invoices or other supporting documentation
6. Examine or confirm deeds or title documents for proof of ownership

Question

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The Answer of For each of the following tests, state whether it is a test of details of account balances or a test of details of transactions. Then note for which property management assertion the test provides evidence.
1. Test depreciation calculations for a sample of capital assets
2. For assets written off, test amounts charged against income and accumulated depreciation
3. Physically examine the capital asset additions
4. Vouch transactions included in repairs and maintenance for items that should be capitalized
5. Vouch significant additions and dispositions to vendor invoices or other supporting documentation
6. Examine or confirm deeds or title documents for proof of ownership

For Each of the Following Tests, State Whether It Is