Create a statement of non-current asset audit objectives: 1. The purpose of the audit of tests of controls (test of controls), and mention at least three examples that were examined related to the test of controls of these non-current assets! 2. The purpose of substantive testing includes tests of balances (test of balance related) and mentions three examples of what is examined in the test of balance related, as well as tests of transactions (test of details of transactions) and mentions the examples examined in this audit!