Write a summary.
Research a recent article on auditing acquisitions, payments, property plant and equipment (fixed assets), notes payable, or owner’s equity.
Here are 2 articles that may be relevant:
https://www2.deloitte.com/ng/en/pages/audit/articles/financial-reporting/audit-readiness-4-property-plant-and-equipment.html#

https://smallbusiness.chron.com/audit-procedures-fixed-assets-39853.html
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