Question: I have a finding that I raised at the client for assets not being tagged, therefore I for the sample selected I could not tract

I have a finding that I raised at the client for assets not being tagged, therefore I for the sample selected I could not tract the assets to the fixed register and visa versa, neither can I ensure that the fixed asset register is complete, is this a qualitative or a quantitative finding?

and in what act can I find this in terms of IAS 16?

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