(b) Substantive procedures for PPE
Cast list of additions and agree to non-current asset register 1
Vouch cost to recent supplier invoice 1
Agree addition to a supplier invoice in the name of Baggio to confirm rights and
obligations 1
Review additions and confirm capital expenditure items rather than repairs and
maintenance 1
Review board minutes to ensure authorised by the board 1
Physically verify them on the factory floor to confirm existence 1
Other
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Restricted to 2
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