Refer the following list of assets of financial year 2018 - Furniture OMR 250, Building OMR 15000, Inventory OMR 600, Car OMR 3500, Debtors OMR 700. Assets revalued in financial year 2019 as - Furniture OMR 220, Building OMR 16000, Inventory OMR 750, Car OMR 2500, Debtors OMR 500. Additional Information - Cash remain unchanged. You are required suggest the suitable technique of audit to check revalued assets with explanation for the listed assets