Your firm is the auditor of Pinkglow Ltd, a manufacturer. You have obtained a summary of the property, plant and equipment for the year ended 30 June 2018, which identifies cost and accumulated depreciation brought forward, additions and disposals in the year and depreciation charges. A review of the management letter from the previous years audit shows that there were some problems in relation to making a distinction between capitalisation and expenses; some items were capitalised when they should have been expensed and other capital items were included in repairs and maintenance in the income statement. Another risk identified from prior years relates to depreciation calculations; there is a range of depreciation rates within categories and there has been a concern that the rates applied to some assets have been too low. The depreciation policy disclosed in the financial report shows:

buildings: 24% straight-line plant and machinery: 510% straight-line fixtures fittings and equipment: 520% straight line.

Required: Describe audit procedures to ensure: a) the accuracy of the summary of property plant and equipment b) all items of capital expenditure are included in additions for the year and that no expenses have been capitalised c) the depreciation rates are calculated appropriately. (this is auditing question but i could not find auditing in subject list so i choose finannce)