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Suraj Kumar on Instagram: "🔍 Audit Case Study – Inventory (30-Second Challenge) ABC Ltd is a retail company with a 31 March year-end. During the audit, you observe that: • Inventory days increased from 60 to 95 days • Year-end inventory includes slow-moving and obsolete items • No inventory write-down has been recognised • Gross profit margin remains unchanged 👉 Your task: 1️⃣ Identify the key audit risk 2️⃣ Which assertion(s) are affected? 3️⃣ One audit procedure you would perform 💬 Comment
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