(b) Up to 1 mark per relevant substantive procedure, maximum of 4 marks for each issue.
Depreciation
Review the reasonableness of the depreciation rates and compare to industry averages
Review the capital expenditure budgets
Review profits and losses on disposal for assets disposed of in year
Recalculate the depreciation charge for a sample of assets
Perform a proof in total calculation for the depreciation charged on the equipment
Review the disclosure of depreciation in the draft financial statements
Food poisoning
Review the correspondence from the customers
Send an enquiry to the lawyers as to the probability of the claim being successful
Review board minutes
Review the post year-end period to assess whether any payments have been made
Discuss with management as to whether they propose to include a contingent liability disclosure
Obtain a written management representation
Review any disclosures made in the financial statements 
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