Recomputation : The auditor recomputes depreciation expense and considers whether
depreciation is calculated in accordance with an acceptable accounting method consistently
applied. Usually, the auditor does not need to make a detailed recomputation when
depreciable assets are voluminous. Depreciable assets may be grouped in categories with
similar lives and the same depreciation method, and the calculation made on an overall basis.
Technically, this is an analytical procedure.