Torchick Sdn. Bhd. (Torchick) operates a large chain of grilled chicken restaurants. You are the audit supervisor of Kohli & Co and are currently preparing the audit programmes for the audit of Torchicks financial statements for the year ended 31 October 2016. You are reviewing the notes of last weeks meeting between the audit manager and the finance director of Torchick where the following material issue was discussed:

Property, plant and equipment In the past, Torchick has received negative press reports over the condition of its grilled chicken restaurants, which suggested that the company is not maintaining satisfactory hygiene standards in the restaurants. Recently a Facebook user Khakuna had uploaded pictures of rats and cockroaches running around the food display case. As a result, the company undertook a full review of all its assets and carried out extensive refurbishments to the majority of its restaurants. This review resulted in a significant amount of ageing kitchen equipment being stripped and disposed of. Torchick had invested a significant amount on purchasing new grilling equipment, food display cases and new chicken rotisserie equipment in all the remaining restaurants.

Describe ANY 10 substantive procedures you would perform to obtain sufficient and appropriate audit evidence in relation to the above matter.

*Show the answer in full sentences and must more words.

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