REQUIRED:

$($a$)$ Based on the information provided and as part of the formulation of your audit plan, identify the risks of material misstatement at the assertion level for the account balance of property, plant and equipment. For each of the risks identified, also indicate which assertion$($s$)$ will be affected by the risk. Do not deal with assertions concerning presentation and disclosure. $(20)$

$($b$)$ Describe the audit procedures that you should perform in respect of the acquisition and disposal of property, plant and equipment during the year and the valuation and allocation of property, plant and equipment for the year ended $31$ August $2018$ at Supa Glass Limited. $(35)$