To show a T&F view, the FS should comply with accounting standards. So the key to properly capitalising R&D is IAS 38 (though you don’t need to know its name or number). Depending on the marks/time you might be able to mention each of the criteria. If stuck for time you could say something like:
Verify that R&D capitalised complies with the relevant accounting standard. For example, is the project technically feasible? If finance available to allow it to be completed.
That’s a better answer than simply saying:
Examine the R&D charges capitalised to ensure this is correct.