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hi everybody welcome back to CBA talks your Landing pit for everything about accounting and audit in todays video we are going to explain how to perform test of details for property plant and Equipment as part of your uh financial statement audits we are not explaining it theoretically but we have a working paper template in which we will show you how to document your test of details in this working paper we will explain to you what are the risks material misstatements that you can identif what are the relevant assertions and what are the procedures that you need to perform and how to perform each procedure before we jump straight into the business let me uh tell you that you have a chance to get a copy of this walking B through the link provided in the description of this video so dont miss this chance and get your copy now to use it going forward in all your aits so now lets stop talking here and lets see how to perform the test of details for property planed and Equipment okay s