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 and 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 test for depreciation? 2. Explain the substantive test for ppe additions and disposals?