Planning had begun on the $5$th annual audit of Zoe's Chocolateria, a national provider

of handcrafted chocolates and a continuing audit client. Zoe's manufacturing

operations have long been based in Minnesota and recent sales growth has resulted in

some improvements and additions to the factory. Which of the following procedures is

most likely to be performed on Zoe's fixed asset accounts?

Trace beginning balance for property, plant, and equipment and

accumulated depreciation accounts to the prior year working papers.

Vouch significant assets included in property, plant, and equipment.

Recalculate current year and accumulated depreciation to verify accuracy.

Tour the plant and physically inspect all significant assets included in

property, plant, and equipment.