The fixed-asset master file at our paper company includes the following 12 data items:

Asset number

Date of retirement (99/99/2099 for assets still in service)

Description

Depreciation method code

Type code

Depreciation rate

Location code

Useful life (years)

Acquisition date

Accumulated depreciation at beginning of year

Original cost

Year-to-date depreciation

Explain several ways auditors can use computer audit software in performing a financial audit of our fixed assets.These would include both tests of controls and substantive tests.