What are the testing steps noted in the depreciation expense recalculation template, listed in order? Perform a retrospective review, recalculate the depreciation expense, and vouch the data used in the calculation to relevant documentation. Agree the calculated amounts to the CY PPE sub-ledger, recalculate the depreciation expense, and perform a retrospective review. Recalculate the depreciation expense, vouch the data used in the calculation to relevant documentation, and review the audit file for disconfirming evidence. Recalculate the depreciation expense, inspect the data used in the calculation to relevant documentation, and compare the recalculated amounts to the amount recorded in the property, plant and equipment system