Any help would be much appreciated!

Gower Ltd buys coal which is washed and sorted into different grades prior to selling to commercial and domestic customers. Coal is purchased from local mines and also imported from the Far East. Imports are landed at a nearby port, stored there and transported to the company's premises only when there is sufficient storage capacity. The company does not maintain continuous inventory records. Purchases are recorded in a goods received book, and sales are recorded on sequentially numbered despatch notes. All inventory movements are checked on the weighbridge. The company also washes and sorts coal for other merchants. Each merchant is charged a fee by Gower Ltd per tonne of coal washed and sorted. Inventory quantities are ascertained for the annual financial statements by a physical count. This is conducted by an independent quantity surveyor, who calculates the volume of inventory and subsequently converts the results for each grade into tonnage. You are the auditor of Gower Ltd and last year you modified your auditors' report due to uncertainty over the inventories figure. This was because, subsequent to the count, it came to light that different grades of coal had been mixed accidentally and the quantity surveyor had treated them as one grade. The managing director has informed you that the physical inventory count will be held at the year end which will be a Saturday. Business will continue as usual until lunchtime. The count will last all day. Due to the problem last year you intend to consider carefully the arrangements for the count. Requirements (a) Identify, from the situation outlined above, the factors to consider when assessing the audit risk as part of planning the audit of Gower Ltd in respect of the ascertainment of inventory quantities. Explain clearly why these matters should be taken into account, and set out the steps that you would take on the audit to address them. (13 marks) (b) Explain why it is important for you to attend the physical inventory count. (3 marks) (c) State the effect on your auditor's report on the financial statements, including any considerations specific to the UK, if you are (i) Satisfied (ii) Not satisfied that the inventory quantities have been properly ascertained. (4 marks)