Tax Audit doubt

what is the duty of the current tax auditor in respect to fixed assets, if the previous auditor during previous year audit has forgot to consider one fixed asset.
As a newly appointed auditor what adjustments to be made.
Replies (1)
These are the pertinent points:
1. statutory auditors report.
2. any qualification or any disclosure.
3. any notes on accounts or events after the balance sheet date.

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