Your Audit Manager has asked you to audit the property plant and equipment of Allswell Pty Ltd(Allswell), a manufacturer. You learn that Allswell has freehold land and buildings, plant and machinery, fixtures and fittings and motor vehicles. From discussion with management, you learn thatthe company uses straight-line depreciation on property plant and equipment.

Outline a substantive test to audit the existence of Allswell's plant and equipment. Ensure you alsoidentify the starting point, the information used for verifcation, and the audit procedure that is performed.