Research a recent article on auditing acquisitions, payments, property plant and equipment (fixed assets), notes payable, or owner’s equity.

Here are 2 articles that may be relevant: https://www2.deloitte.com/ng/en/pages/audit/articles/financial-reporting/audit-readiness-4-property-plant-and-equipment.html#
https://smallbusiness.chron.com/audit-procedures-fixed-assets-39853.html