Freezing the verification audit process refers to the point where no further changes can be made to the fixed asset register until the verification audit is finalized. Finalizing the verification audit process involves the following steps:

1. Reviewing the fixed asset register and verifying that all assets have been accounted for.
2. Ensuring that all necessary adjustments have been made to the fixed asset register as a result of the verification audit.
3. Generating reports and reconciling the fixed asset register with the general ledger.
4. Obtaining approval from management to finalize the verification audit process.
5. Closing the verification audit process and updating the fixed asset register to reflect any changes made during the audit.

Once the verification audit is finalized, the fixed asset register should accurately reflect the company’s fixed assets and their current values, providing a reliable basis for financial reporting and decision-making.