Aigiris Ltd sells a range of home furniture by recycling and refurbishing old furniture and other wood, metal, glass and plastic products obtained from a variety of sources such as derelict buildings, auctions and so on. Revenue comes from sales to the public and businesses such as hotels and restaurants. Some small items are collected by customers but generally goods are delivered by Aigiris Ltd. The directors have reported that it has been another good year for the organisation and that they expect the coming year to be successful. The draft income statement for 2020 together with audited figures for 2019 are given below. Required You are planning the audit of Aigiris Ltd for the year ended 30 June 2020, discuss the issues to be considered in your audit planning from the information contained in the income statements. 30 June 2020 (draft) 30 June 2019 (actual) 536 994 (322 187) 617140 (302 788) 214 807 314352 7186 Revenue Cost of sales Gross profit Other income Operating expenses Administration Selling and distribution Finance costs Profit/(loss) before tax (95 438) (50 575) (7 434) 61 360 (92 064) (79933) (7623) 141 918