a) As disclosed in note 17 to the financial statements, the corresponding figures for property, plant and equipment has been restated by R3 264 714 in order to address a prior year misstatement. No supporting documentation was available for the restatement. Consequently, sufficient, appropriate audit evidence to verify the existence, rights, completeness, valuation and allocation of the property, plant and equipment corresponding to R 15 463 891 was not obtained. b) The entity did not review the residual values and useful lives of property plant and equipment at each reporting date in accordance with Standard of Generally Accepted Accounting Practice (GRAAP), IAS 16 (International Accounting Standards 16), Property, plant and equipment, as evidenced by property, plant and equipment with a historical cost amount of R16 732 481 being included in the financial statements at a zero net carrying amount, whilst being used.