Why would an auditor review the repairs and maintenance account?

The explanation I'm given is that the auditor checks this account to determine if there are items that were expensed that should have been capitalized. It is my understanding that a corporation would want to capitalize over expense anyways. Is the procedure just to make sure the corporate accountants have chosen to correctly expense items that need to be expense or would they want to...for some reason...overstate expenses? It seems to me that a company would rather capitalize incorrectly than to expense incorrectly.|||Being a former auditor that is a VERY popular account to audit. Actually, corporations would rather take the full expense hit upfront to minimize tax liability, so they actually do have a huge incentive to hide capitalized expenses in there. Also some businesses, such as banks, DO NOT want to see rapid growth on their financial so there is a risk of overstating expense for them as well.