For each of the following independent exceptions, outline an appropriate, practical audit procedure that would have detected the error.

1. Property, plant and equipment is overstated as the client uses aggressive depreciation rates (1 mark).
2. Loan interest that has been paid is still included in the loan interest payable account (1 mark).
3. Wage expenses relating to the current year have been recorded in the following year (1 mark).
4. Sales revenue related to cancelled orders is still included in the accounting records (1 mark).