(b) Describe the audit work to be performed in respect of the carrying amount of the follo

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(b) Describe the audit work to be performed in respect of the carrying amount of the following items in the

balance sheet of GVF as at 30 September 2005:

(i) goat herd; (4 marks)

参考答案:

(b) Audit work on carrying amountsTutorial note: This part concerns audit work to be undertaken in respect of non-current tangible assets (the productionanimals in the goat herd and certain equipment) and inventories (the for-sale animals and cheese). One

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