The correct answers are: Taking a sample of source documentation such as orders for the purchase of assets and tracing them through the system to the invoice, daybooks, and ledgers; Performing a review of the repairs account to see if any items of a capital nature have been incorrectly included.

Taking a sample of source documentation such as orders for the purchase of assets and tracing them through the system to the invoice, daybooks, and ledgers helps ensure that all that should be recorded, is recorded. Performing a review of the repairs account to see if any items of a capital nature have been incorrectly included helps ensure that items that should be included in non-current assets, are included.

Taking a sample of entries in the ledger and tracing them through the systems to the daybooks, invoice and purchase orders helps ensure that what has been recorded actually exists, but not that it is complete. Checking a sample of invoices to ensure that the cost of the asset has been correctly recorded in the daybooks and ledgers ensures accuracy, not completeness. Checking a sample of depreciation calculations to ensure that they are in accordance with company policy also ensures accuracy, not completeness.