If current year fixed assets are larger and current depreciation expense is the same as last year, what account should be reviewed by the auditor and why?

Name: If current year fixed assets are larger and current depreciation expense is the same as last year, what account should be reviewed by the auditor and why?
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The Answer of If current year fixed assets are larger and current depreciation expense is the same as last year, what account should be reviewed by the auditor and why?

If Current Year Fixed Assets Are Larger and Current Depreciation