k. Which of the following is not an overall test of the annual provision for depreciation expense? (1) Compare rates used in the current year with those used in prior years. (2) Test computation of depreciation provisions for a representative number of units. (3) Test deductions from accumulated depreciation for assets purchased during the year. (4) Perform analytical procedures. (1) (2) (3) (4) Vouching the Cost of Assets Yes Yes No No I. The audit of intangible assets typically involves Testing Allocation Methods Yes No Yes No