Case 7: Hamad, an independent auditor, was engaged to examine the financial statements of Wing Construction, Inc., for the year ended December 31. Wing's financial statements reflect a substantial amount of mobile construction equipment used in the firm's operations. The equipment is accounted for in a subsidiary ledger. Hamad developed an understanding of internal control and set the control risk at moderate. Required: Identify the substantive audit procedures Hamad should utilize in examining mobile construction equipment and related depreciation in Wong's financial statements.