1.review the disclosure relating to development expenditure to ensure it complies with relevant accounting policy
2.recalculate the cost used in development stage to ensure the accuracy of development expenditure
3.agree the cost of development to supporting document to ensure the accuracy of development expenditure
4.compare current year development expenditure to prior year and investigate any significant difference
5.conduct proof in total calculation to create an expectation figure and compare to actually figure to investigate any significant difference
6.obtian a list of development expenditure cast it and agree to statement of profit and loss to ensure the completeness of development expenditure