Insights
Notes from the register floor
Short articles on verification, evidence, and keeping PPE records usable through the year.
What fixed asset verification actually covers
Existence testing is only one piece. Location, condition, and ownership cues matter just as much when registers drift.
Preparing your register before year-end
Clean coding and open disposal tickets make verification faster and keep depreciation schedules honest.
Evidence auditors expect for property, plant and equipment
Photographs help, but workpapers that tie samples to register lines are what close queries quickly.
When to schedule a mid-year asset walk
Waiting until December concentrates risk. Mid-year walks catch register drift while adjustments are still easy.