lando is a first$-$year trainee accountant. You are the audit senior in charge of the audit of Bid Wolf $($Pty$)$ Ltd$,$

a large pig farming operation in Limpopo. The financial year$-$end of Bad Wolf is $31$ December $2020.$ During the year under

review, Bad Wolf acquired a new truck and trailer on $1$ September $2020.$ They also sold a tractor on $31$ October $2020.$

You asked lando to perform audit procedures on the non$-$current assets in the financial statements. Non$-$current assets

in the financial statements of Bad Wolf consists of property, plant and equipment. Thando is not sure about the assertions

that he will need to test as well as the audit procedures that he would have to perform on non$-$current assets.

Required

$1\mathrm{.}1.$ Explain to lando what assertions should be tested during the audit of the non$-$current assets and why

you have to test these assertions. You do not need to discuss the classification and presentation assertions.

$1\mathrm{.}2.$ Explain to lando what is meant by sufficient and appropriate audit documentation and how this will apply

to the audit of non$-$current assets