Case : Substantive audit test procedures Tariq, is the lead auditor of Andrews Auditors and is currently to examining the financial statements of Delta Electronics for the year ended December 31. Delts Financial statements reflect a substantial amount of moveable electronics equipment used in the firm's operations. The equipment is accounted for in a subsidiary ledger, Taria developed an understanding of internal control of Duta and set the controlar being moderate Required: Identity the substantive aud procedures Tariq should use in examining mobile electronic equipment and related depreciation in Delta's financial statements. (15 mars MacBook Air $8 F A %