You are completing the target testing on PP&E additions. To address the part of the procedure 'How did we confirm the population is appropriateand complete?' The statement below is documented in the targeted testing template.
"Invoices were agreed to the additions listing provided by John Cole, Fixed Asset Accounting Manager. The additions listing was then agreed to the fixed asset roll-forward schedule without exception."
What, if anything, is missing from the documentation above? (Choose one answer)
A: There is nothing missing from the documentation.
B: The fixed asset roll-forward schedule should be agreed to the trial balance and financial statements.
C: The invoices should be examined for evidence of management review.
D: The fixed asset roll forward schedule should be examined for evidence of management review.