In testing plant and equipment balances, an auditor may physically inspect new additions listed on the summary of plant and equipment transactions for the year. This procedure is designed to obtain evidence concerning management's assertions. Is this procedure designed to test assertions of account balances, classes of transactions, or presentation and disclosure? a. b. Which management assertion(s) related to plant & equipment would this procedure test? What other evidences can the auditor use in order to increase the scope of testing these management assertions c