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For tangible non-current assets, identify FIVE risks of misstatement in the financial statements. For each risk given, identify the financial statement assertion which it affects,

For tangible non-current assets, identify FIVE risks of misstatement in the financial statements. For each risk given, identify the financial statement assertion which it affects, and describe a test which could be undertaken to gather evidence in relation to that risk/related assertion. (You should present your answer in two columns headed risk/related assertion, and test).

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