Choice "A" is correct. Existence is verified by vouching from the records and statements back to the supporting documents. Therefore, to test the existence assertion of property, plant, and equipment, an auditor most likely would obtain a listing of all current-year additions (records), vouching significant additions to original invoices (source), and determining that they have been placed in service (source).Choice "c" is incorrect. An auditor would typically review the related repair and maintenance expense accounts in order to locate items that should have been capitalized.Choice "d" is incorrect. Obtaining a listing of current-year additions and verifying that items are recorded in the proper period is typically used to test the cutoff assertion.Choice "b" is incorrect. Obtaining a detailed fixed-asset register and ensuring depreciation methods are applied consistently is typically used to test the valuation, allocation, and accuracy assertion.