Describe in detail, the appropriate substantive procedure that will address each of the class of transaction/account balance and assertion identified as at risk of material misstatement. The description of procedures must be detailed enough for a junior auditor to be able to carry out the procedures correctly

A2M's 2022 annual report: https://assets-au-01.kc-usercontent.com/bca3e5d5-83bd-02bf-1c27-acb036630e5b/b18cc788-8606-4239-9101-b89a79180114/FY22%20Annual%20Report%20-%20FINAL.pdf

A2M from the company website at this: https://www.a2milk.com.au/