Question 1 Property Plant and Equipment - Substantive Procedures (30 marks) Your firm is the auditor of Daybrook Insurance Brokers Ltd, which operates from a number of branches and provides insurance for the general public and businesses. The company obtains insurance from large insurance companies and takes a commission for its services. You have been asked to audit certain aspects of the company's property, plant and equipment for the year ended 30 June 2019 .

The company's main property, plant and equipment include:

freehold land and buildings microcomputers, printers and related equipment, which are used by staff cars, which are provided to directors and salespeople who visit customers.

The company has been operating for a number of years, and it maintains details of its office equipment and cars on a computerised non-current asset register. The company uses the following depreciation rates:

buildings (2% per year on cost) office equipment (including computers) (10% per year on cost) cars (25% per year on cost).

You are concerned that the depreciation rate for the computers may be inadequate.

suject auditing and assurance please provide answer ASP.