6.Big Deal Trailers Ltd and Digger Wineriies (Taken from Arens, Best, Fiedler) Brenton Jones is an audit senior with a major accounting firm. He has been assigned the audit of inventories for two different audit engagements as follows: Big Deal Trailers Ltd. This company manufactures two different models of car trailers, and stocks spare parts for retail sale. It manufactures a standard line of one-tonne trailers, but will produce one-off trailers to specification. Inventories are relatively small, as many of the trailers are manufactured to order for service stations for hiring out to public. Digger Wineries Ltd. This company operates a number of vineyards in the Barossa Valley in South Australia, and produces a broad range of table wines for local sale and export. Inventory consists of numerous varieties of bulk wine stored in vats for ageing, bottled and cask wine of numerous varieties, packaging, and grapes on the vine yet to be harvested. Given the above information, which of the above two companies may be assessed by Brenton as having the greater inherent risk in the inventory segment? Give reasons for your