When testing the existence/occurrence assertion for long-lived assets,the focus is typically on disposals of assets that took place during the year.

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When testing the existence/occurrence assertion for long-lived assets, the focus is on testing whether the asset actually exists and that the entity has rights to it, not on disposals during the year. The focus on disposals would be more relevant when testing the completeness assertion.

When Testing the Existence/occurrence Assertion for Long-Lived Assets,the Focus Is