Please help me with this question

Your client, Corp A is a company engaged in the property and household developer. The company builds apartments, real estate, and also office buildings. The head office of your client is in the capital of the province, besides that since a couple years ago they opened a branch office in a sub-urban which occupies one of the commercial buildings they built themselves. The client has a real estate complex development project in that sub-urban area, so they made the branch office to manage the project. In the period that you are auditing right now, the client decides to stop the operation of the branch office, because the project has been completed and all properties in the real estate complex have been sold, and environmental management has been handed over to the management formed by the residents. The client calculates the depreciation of the branch office building using the straight-line method with an estimated life of 20 years. You have recalculated the depreciation calculation and found that there is no material difference to the client's calculation. The branch office building and land were sold during the period and the client recorded the difference between the sale proceeds and the salvage value of the land and building as a sale and added it to their operating profit. Question: a. Do you think the client's records are correct? Explain your answer! (10%) b. What audit objectives relate to the above case? Explain your answer! (15%) Your client, Corp A is a company engaged in the property and household developer. The company builds apartments, real estate, and also office buildings. The head office of your client is in the capital of the province, besides that since a couple years ago they opened a branch office in a sub-urban which occupies one of the commercial buildings they built themselves. The client has a real estate complex development project in that sub-urban area, so they made the branch office to manage the project. In the period that you are auditing right now, the client decides to stop the operation of the branch office, because the project has been completed and all properties in the real estate complex have been sold, and environmental management has been handed over to the management formed by the residents. The client calculates the depreciation of the branch office building using the straight-line method with an estimated life of 20 years. You have recalculated the depreciation calculation and found that there is no material difference to the client's calculation. The branch office building and land were sold during the period and the client recorded the difference between the sale proceeds and the salvage value of the land and building as a sale and added it to their operating profit. Question: a. Do you think the client's records are correct? Explain your answer! (10%) b. What audit objectives relate to the above case? Explain your answer! (15%)