Looking at the question given,the important features of substantive tests given for a fleet of automobiles will be to review the certificates of the registration of automobiles and also the titles,the goal of this is to confirm legal ownership and also making the identification of some automobiles physically by confirming the model,the year and the serial number.
However,it is also not possible that the whole automobile will be at a convenient location for the purpose of the examination.But these substantive test procedures has a way of ensuring that trades and sales has been reflected in these accounts.
Moreover,these said procedures should be advised by the audit program for plant, equipment and building along the line.