Thando Mahlangu is a first-year trainee accountant. You are the audit senior in charge of the audit of Bad 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 Thando 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 1.1. Explain to Thando 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. 1.2. Explain to Thando what is meant by sufficient and appropriate audit documentation and how this will apply to the audit of non-current assets