What's the correct answer ?

You use the supplier invoice to populate the "PPE date available for use" in the depreciation expense recalculation template for a selected item. Based on this input, the template automatically calculates certain values. Which step are you performing in the depreciation expense recalculation? Review the audit file for disconfirming evidence. Recalculate the depreciation expense. Compare the recalculated amounts to the amount recorded in the property, plant and equipment system. Inspect the data used in the calculation to relevant documentation