A study on fraudulent financial reporting by one of the most popular internal controls frame provider, notes that there are many ways in which long-lived assets can be fraudulently overstated, including: a. Assets fictitious, on the books (WorldCom) b. Incomplete and Improper depreciation (Waste Management) c. Failure to record important of assets, especially goodwill (Sun Microsystems) d. Expired or worthless assets left on a companys books (Millacron) e. Overvalued assets upon acquisition, especially in the purchase of a company (WorldCom) The quetion is What substantive audit procedures might have detected these frauds? List what should auditor do to the five conditions above!