AARisk associated with NCA

Rights and obligations: just because NCA is present does not mean that it's owned; eg might be rented.
Existence: might have been lost/stolen
Valuation: depreciation ok? Should it be written down faster?
Completeness: have all NCAs been included?
Classification and understandability: is it properly described as eg plant and machinery or is it a motor vehicle?
Accuracy: speaks for itself

Thanks.

Another question : in exam question is that audit work mean as audit procedure ?

Audit work = audit procedure = audit test