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Batch-level activities occur every time a batch is produced and are more accurately measured. For example, consider a manufacturing company that produces different types of furniture. The setup time required to switch between producing different furniture items is a batch level activity. By identifying this activity and tracking the time and resources spent on it,

This includes verifying that transactions are recorded at the correct amounts and that any necessary adjustments, such as depreciation or impairment, have been made. Auditors test this assertion by reviewing the methods and assumptions used by management to value assets and liabilities, as well as by performing recalculations and analytical procedures. For example, they might