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Question 3c ii

As part of your work as external auditor you are reviewing the non-current assets audit programme of the internal auditors and notice that the basis of their testing is a representative sample of purchase invoices. They use this to test entries in the non-current assets register and the updating movements on the annual budget.

Required:

State a more appropriate test to prove completeness of the non-current assets records, including the non-current assets register. (2 marks)