List the factors that should affect the auditor's decision whether or not, to analyze a particular account balance. Considering these factors, list four expense accounts that are commonly analyzed in audit engagements.

(1) continuous analysis of miscellaneous revenue to locate any cash proceeds from sale of capital assets.
(2) periodic inquiry of plant executives by internal auditors as to whether any capital assets have been retired.
(3) continuous use of serially numbered retirement work orders.
(4) periodic observation of capital assets by the internal auditors.
(AICPA adapted)