Hamad, an independent auditor, was commissioned to review Wing Construction, Inc.'s financial statements for the year ended December 31. Wing's financial statements reflect a significant amount of mobile construction equipment used in the firm's operations. The equipment is accounted for in an auxiliary ledger. Hamad developed an understanding of internal control and kept control risk moderate.

Required: Identify the substantive procedures that Hamad should use when examining mobile construction equipment and related depreciation on Wong's financial statements.