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

(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)

(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