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Test :
1. Verify that the fixed assets that are recorded show the real assets that are on balance sheet date
2. Ask questions to the Accounting department about misclassification in sales
3. Observation of cancellation of supporting documents for payment
4. Verify that the net fixed assets are appropriately valued at the balance sheet date
Question :
Question a. Identification of audit procedures performed in relation to each test
Question b. Identification of audit evidence that must be collected during the audit
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