For each point a) to j) below here, please indicate the correct assertion being tested and type audit evidence!

a) The depreciation period of the building has been recorded and count correctly

b) The vehicle in the statement of financial position do indeed belong to the company

c) Long-lived asset that are used as collateral for debt must be disclosed in the notes to the financial statements

d) Plantation Land of branch offices which are located in remote place indeed really exist

e) The inventory purchases transaction really happened, and the purchase order is checked

f) The company depreciated equipment using the straight-line method and auditor has calculate the depreciation expense, no material different found.

g) Inventories that are consignment from supplier are not included in the company's assets

h) The company's plant and equipment properties have been valued using fair value and client include proof of appraiser's assessment

i) All the sales discount and sales return has been recorded, auditor checked the sales return and discount report

j) All the account receivable in the statement of financial position is on correct amount, auditor has contacted client customer directly by phone