You are inspecting a supplier invoice provided by the entity to see whether the cost and acquisition date of an asset recorded in their sub-ledger can be supported. Which step are you performing in the depreciation expense recalculation? Recalculate the depreciation expense. Inspect the data used in the calculation to relevant documentation. Review the audit file for disconfirming evidence. Compare the recalculated amounts to the amount recorded in the property, plant and equipment system