1. What procedures might be useful to the auditor in determining if all disposals of property, plant and equipment have been recorded?
2.What procedures would be adopted by the auditor to gather evidence on the reasonableness, consistency and accuracy of depreciation charges (expense)?

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The Answer of 1. What procedures might be useful to the auditor in determining if all disposals of property, plant and equipment have been recorded?
2.What procedures would be adopted by the auditor to gather evidence on the reasonableness, consistency and accuracy of depreciation charges (expense)?

1 What Procedures Might Be Useful to the Auditor in Determining