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. (c) Identify FOUR (4) additional works would be required for him to audit the depreciation charged on fixed assets. [4 marks]