The most likely pro$$e$$ure to be performe$$ on Zoe's fixe$$ asset a$$ounts$,$ given the $$ontext of re$$ent fa$$tory improvements an$$ a$$itions$,$ is "Vou$$h signifi$$ant assets in$$lu$$e$$ in property, plant, an$$ equipment." This step $$ire$$tly a$$resses the verifi$$ation of new an$$ signifi$$ant assets, ensuring that these assets are properly re$$or$$e$$ an$$ supporte$$ by a$$equate $$o$$umentation$,$ whi$$h is $$ru$$ial for a$$ura$$y an$$ompleteness in the finan$$ial statements.