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  2. RCCA0405_SB2

    https://www.wolfson.cam.ac.uk/sites/default/files/2018-08/rccawolfson0405.pdf
    21 Dec 2005: An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. ... Freehold buildings (including the cost of renewals) are depreciated on a straight line basis over the expected useful

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