you are conducting the audit of newsport ltd for the year ended 30 june 2020 and are reviewing the audit working papers for property, plant & equipment (PPE) prepared by your audit assistant, bob wright. There were material discrepancies found in the testing of depreciation calculated and the PPE disposals and additions balance.

Required:

1. Explain the substantive tests for depreciation?
2. Explain the substantive tests for PPE additions and disposals?