Does anyone have an audit program or a source of guidance for a Fixed Assets audit?

Thanks so much!

I am a new auditor that would also be interested...thanks

Audit procedures:
a) New additions, debits to gl asset account, trace to proper approval, invoice, and set up on the fixed asset accounting system.
b) Perform a physical inventory of fixed assets using the fixed asset listing.
c) Ensure depreciation methods are within GAAP and properly calculated.
d) Ensure subsididary records of fixed assets agree with related general ledger
account(s).
e) Determine if there were any sales (via credits to gl accounts) and determine if were
properly authorized and accounted for under GAAP.
f) Review the fixed asset policy and develop audit procedures accordingly.