En. Mikael is the audit assistant assigned to do the audit of property, plant and equipment of Wantau Sdn. Bhd. for the year ended 31 December 2014. He has obtained a schedule of fixed assets from the client showing brought forward, additions and disposals for the year. (a) Provide FOUR (4) reasons for the need to give more emphasis on the audit of the acquisitions and disposals of the fixed assets during the current year rather than the balances brought forward from the previous years. [4 marks