1.recalculate the amortization of intangible asset and to review if it comply with accounting policy of on a straight line basis over four years once production commence. 2.Discuss with management about the 0.8$ developing costthe stage of development expenditure whether it can be capital and expense. 3.For the expenditure which is capitalisedand obtain a count sheetagree the material cost to purchase invoiceand labour cost to time sheet. 4.Review the feasible report to assess technical feasible of completing the IAand it is available for use. 5.Review the market research report to assess the company have ability to produce and it will have probable future economic benifits. 6.Review the note in the FS to ensure that the disclosures of intangible asset is accordance with relevant policy.