How to audit fixed assets ?

The audit should be divided into steps: 

1- you have at least FA register match with your GL. 

2- you have to make a physical count if it's not made before. 

3- you have to study the additions, disposals & any other transactions related to FA during the period. 

4- you make to recheck the dep. rate that your company used to calculate the annual depreciation expense.

5- you may recalculate the accumulated deprecition exp for the all assets. 

Based upon the register should maintained and physically check it that there are available.

If there any addition and deletions during the period. let it to be check all those value were ascertained.