C Ltd is a company in the chemical industry, situated near the Eden Lake.  Its year end is 30th June 2022 and you were engaged as the auditor on that date.  The profit before taxation shown in the draft accounts to 30th June is $23,000,000. The following matters have come to your attention: There has been a downturn in sales prices in July 2022, with the result that a portion of the inventory on hand at 30th June 2022 will be sold at below cost. Management have advised that there is an excess of cost over net realisable value amounts in total to $100,000 With reference to relevant audit standards, identify the business risk and outline any resulting potential audit risks that may require further investigation.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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C Ltd is a company in the chemical industry, situated near the Eden Lake.  Its year end is 30th June 2022 and you were engaged as the auditor on that date.  The profit before taxation shown in the draft accounts to 30th June is $23,000,000.

The following matters have come to your attention:

  1. There has been a downturn in sales prices in July 2022, with the result that a portion of the inventory on hand at 30th June 2022 will be sold at below cost. Management have advised that there is an excess of cost over net realisable value amounts in total to $100,000

With reference to relevant audit standards, identify the business risk and outline any resulting potential audit risks that may require further investigation. 

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