The auditor of Bhoomi Engineering Ltd. selects assets physically present on the factory floor and traces them to the fixed asset register. This procedure primarily provides evidence about:

Correct answer: D) Completeness of property, plant and equipment

Explanation

Tracing from physical assets to the register checks whether assets that exist are recorded, which tests completeness. Selecting items from the register and verifying them physically tests existence. Neither procedure on its own tests valuation.