1. The purchases of the computers were properly authorized. s are prop- 2. Responsibilities regarding the computers a erly segregated. 3. The computers, as well as the software and informa- tion they contain, are properly safeguarded. Con- sider both physical and logical access. 4. Laws and regulations regarding software usage have been complied with. 5. The computers recorded as being purchased actu- ally exist. 6. All of the computers that were purchased have been recorded. 7. The amounts at which the computers are recorded are correct. 8. The estimated useful lives and salvage values of the computers are reasonable. 9. Depreciation expense was calculated correctly. a. Describe the procedures you might use to gain an understanding of how the computers were acquired, used, and accounted for. b. Describe the audit procedure(s) you might use to achieve each of the audit objectives listed above. Be specific.