Refer to the Professional Judgment in Context feature "Accounting Problems Related to Long-Lived Assets at Ignite Restaurant Group." Answer the following questions:

a. What long-lived asset accounts at Ignite Restaurant Group (IRG) were misstated?

b. What might have motivated management to materially misstate the assets identified in part a.?

c. What controls should be in place at IRG to mitigate the misstatements that needed to be corrected?

d. What procedures should the auditor have performed when auditing the assets identified in part a.?