Question B2 HKSA 500 "Audit Evidence" requires the auditor to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the audit opinion. HKSA 500 also identifies different types of audit procedures (e.g. inspection) for obtaining audit evidence as well as offers guidance on how to assess the reliability of audit evidence. Required: (a) Identify any FOUR audit procedures to obtain evidence as to the balance of plant and equipment, including the related balances of accumulated depreciation and charges to income. You are required to present the answer by using the table as shown below. Number Audit procedure Way to perform the audit procedure identified (1) (2) (3) (4) (8 marks) (b) Discuss the considerations affecting an auditor's judgement as to the reliability of the audit evidence collected while performing audit procedures. (10 marks)