If the beginning balance of property,plant and equipment is established through previous audit work,the test of property accounts usually can be limited to selected tests of property additions and disposals during the year.

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If the beginning balance of property, plant, and equipment is established through previous audit work, the test of property accounts usually can be limited to selected tests of property additions and disposals during the year. This is because the beginning balance has already been audited and verified, so the emphasis can be on the changes during the current year.

If the Beginning Balance of Property,plant and Equipment Is Established