The supply chain:

1)	Is usually smaller at the customer end
2)	Is usually more complex for service firms
3)	Includes manufacturing facilities
4)	Does not include any internal resources

Which of the following reviews would be most likely to indicate that a company's property, plant, and equipment accounts are not understated?

1)	Review of the company's repairs and maintenance expense accounts
2)	Review of supporting documentation for recent equipment purchases
3)	Review and recomputation of the company's depreciation expense accounts
4)	Review of the company's miscellaneous revenue account