Control Testing PPE

Testing controls over purchases covers all purchases – goods, services and capital items (additions to PPE). Because additions/disposals are relatively few (compared with purchases and sales of raw materials), the most effective audit approach to PPE is more likely to be substantive (regardless of the effectiveness of internal controls).

I was making two separate points:
(1) That the same tests of controls will be applicable to additions as to purchases generally (i.e. review requisitions for authorisation, matching invoices to “goods” (i.e. item of PPE) before payment). This is why you do not see separate examples of control testing for PPE.

As a separate point:
(2) The auditor seeks to rely on the effectiveness of controls in order to reduce substantive tests. Therefore, because the number of additions to PPE is likely to be small (and relatively high value), and some substantive tests must always be carried out, the auditor would probably take a wholly substantive approach to confirm additions.