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. (b) Describe any SIX (6) verification procedures that En. Mikael would undertake to verify the property, plant and equipment included in the fixed assets schedule. [12 marks]