Substantive analytical procedures for auditing property, plant, and equipment would include all of the following, except:

A. Compute the ratio of depreciation expense to the related PP&E accounts and compare to prior years’ ratios.

B. Compute the ratio of insurance expense to related PP&E accounts and compare to prior years’ ratios.

C. Trace a sample of assets to the property, plant, and equipment subsidiary ledger.

D. Compare prior-year balances in PP&E and depreciation expense with current-year balances.