Arrange the steps for verification and value of furniture and fixtures by an auditor.

Ensure that the amount and rate of

A. Depreciation charged on different items is based on fair estimate of their working life

B. Check that repair to furniture if any, during the current year is debited to Profit and loss Account

C. Verify with reference to the purchase invoice in case of the assets have been acquired during the current accounting period

D. See that payment made on account of purchases of any item of furniture and fixture through the invoices of the suppliers

E. Check that a stock register is maintained containing the details of the various items purchased

Choose the correct answer from the options given below: