Chapter 19 discusses audit tests for the following areas

• Design and perform audit tests of property, plant, and equipment and related accounts.
• Design and perform audit tests of prepaid expenses.
• Design and perform audit tests of accrued liabilities.
• Design and perform audit tests of income and expense accounts.

Please pick one area and discuss your understanding of the "design and perform audit tests" of that area.

Must be at least 200 words!