Part (c) for 6 marks required two substantive procedures each to confirm the valuation, completeness, and rights and obligations of property, plant and equipment of Bluesberry. Candidates’ performance was mixed, with many confusing their assertions. It was common to have existence tests provided for completeness.

In addition too many answers were vague, candidates are still giving substantive procedures such as “check the invoices.” This does not score any marks as there is no explanation of what we are checking the invoices for. Also a common response was to “check the title deeds” with no explanation of what in the deeds we were checking or why.