An auditor analyzes repairs and maintenance accounts to obtain evidence in support of the audit assertion that:

a) Noncapitalizable expenditures for repairs and maintenance have been recorded in the repairs and maintenance accounts.

b) Expenditures for property and equipment have been properly capitalized in the current reporting period.

c) Expenditures for certain property and equipment have been recorded in the subsequent period.

d) Noncapitalizable expenditures for repairs and maintenance have been properly charged to property and equipment accounts