(continuation news of BDWELDING): during the year with reference to their specifications, code, location, quantity and value thereof. In addition during audit we were not provided sufficient appropriate evidence in support of additions to property, plant and equipment for Tk. 1,58,61,262. Moreover during physical verification in factory we observed that a significant part of machinery was fully unusable. Bangladesh Accounting Standards (BASs) 36 (cont. 2)