What is the relationship between the audit of property, plant and equipment accounts and the audit of repair and maintenance accounts?

There is a direct relationship involved between the audit of PPE & its related repairs & maintenance accounts since there is a possibility that capital expenditure was wrongly classified as revenue and vice-versa.

While auditing these accounts, the auditor will scrutinize its GL in order to prevent material mis-statement in the preparation of the entity's financial statement for the period under audit.