Substantiveprocedures–AdditionsanddisposalsAdditions–Obtainabreakdownofadditions,andagreetothenon-pletenessofplant&equipment(P&E).–––ForasampleofadditionsrecordedinP&–––Obtainabreakdownofdisposals,castthelistandagreeallassetsremovedfromthenon-––Recalculatetheprofit/.(i)ExistenceAssets,-endgoodsdespatchnotesandagreethatthesefinishedgoodsareexcludedfromtheinventoryrecords.(ii)RightsandobligationsTheentityholdsorcontrolstherightstoassets,andliabilitiesaretheobligationsoftheentity.(pletenessAllassets,.(iv)ValuationandallocationAssets,
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