identify key assertions at risk for two of revenue above and audit procedure to gather evidence for fairness of the item

FE_Books... 31 / 59 75% Note 2019 AS 3 3 476 14,5911 (523.4) 214 1485 16700 Revenue Other income Raw materials used and changes in inventories Freight expense Employee benefits expense Depreciation and amortisation expense Repairs and maintenance expense Other expenses Finance costs Share of results of joint ventures Pratit before income tax Income tax expense 01320 195.01 24 an 565 165.71 1526 Profit for the year AC Earnings per share Basic 751 Diluted The consolidated income statements should be in conjunction with the companying notes FE_Books... 31 / 59 75% Note 2019 AS 3 3 476 14,5911 (523.4) 214 1485 16700 Revenue Other income Raw materials used and changes in inventories Freight expense Employee benefits expense Depreciation and amortisation expense Repairs and maintenance expense Other expenses Finance costs Share of results of joint ventures Pratit before income tax Income tax expense 01320 195.01 24 an 565 165.71 1526 Profit for the year AC Earnings per share Basic 751 Diluted The consolidated income statements should be in conjunction with the companying notes