The auditor of Kirby Co is currently planning the audit approach in respect of the containers in which goods are delivered to customers. There is no charge to customers for the containers, which remain the property of Kirby Co and must be returned. For production line convenience, suppliers are also required to use these containers when supplying components. The containers are expensive and have an average estimated useful life of three years. Container records identify each container separately and record their current location.

Verification of the asset for containers is likely to cause particular problems for the auditor in confirming: