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valuation assertion

This topic has 1 reply, 2 voices, and was last updated 8 years ago by Ken Garrett.

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September 3, 2016 at 9:21 am #337242
amawesome2
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Can Review of non-current assets register to ensure that depreciation has been charged on all assets be considered as a substantive proced carried out for valuatn assertion fr non current assets?
September 3, 2016 at 10:14 am #337254
Ken Garrett
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It is part of the process. It would need to be backed up with recalculating some of the depreciation amounts and also some tests to see if the assets didn’t need to be written down more quickly (impairment).
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