Please refer English wordings

a) in April 2010 your firm was appointed as auditors to Plum Co, a company operating three large garden centres within close proximity of each other. The company is long established, has an excellent control environment and a good system of internal controls. Its central administration and accounts departments are located at one of its garden centre sites and it prepares annual financial statements to 31 October. The following additional information is pertinent to the audit of Plum Co's financial statements: Maklumat tambahan berikut adalah berkaitan dengan pengauditan penyata kewangan Syarikat Plum: 1) Each garden centre is open to the public throughout the year selling a comprehensive range of fertilisers, seeds, plants and shrubs and flowers. Additional product ranges comprise gardening tools and equipment; garden furniture and landscaping features. Setiap pusat kebun dibuka kepada awam sepanjang tahun dan menjual banyak jenis baja, benih-benih, tumbuh-tumbuhan dan bunga. Barang jualan lain terdiri daripada peralatan taman perabot taman, dan perhiasan lanskap. 2) Supplies of goods for re-sale are procured from various suppliers. However, large quantities of plants, shrubs and flowers are grown within the centres. Supplies are often transferred between centres to replenish low levels of fast selling inventory lines. Barang belian untuk jualan diperolehi daripada beberapa pengedar. Walau bagaimanapun, sebahagian besar tumbuh-tumbuhan dan bunga ditanam di dalam kebun. Barang belian untuk jualan selalu dipindahkan kepada kebun yang lain untuk mengelak kekurangan sebarang inventori yang mendapat permintaan tinggi. 3) There are three gardening assistants at each garden centre, who work solely on the cultivation and maintenance of plants, shrubs and flowers prior to sale. Setiap pusat kebun mempunyai tiga orang pembantu kebun. Pembantu-pembantu kebun hanya terlibat dalam penanaman dan penyelenggaraan tumbuh-tumbuhan dan bunga sebelum dijual. 4) At each center, there is a large uncovered compound within which plants, shrubs and flowers are grown and displayed alongside other products. There is also a shop displaying retail products and housing the cashiering point and a busy caf area. Di setiap kebun, terdapat kawasan lapang besar tak berbumbung di mana tumbuh- tumbuhan dan bunga ditanam serta dipamerkan. Setiap kebun juga mempunyai kedai yang mempamerkan barang jualan dan menempatkan kaunter bayaran serta sebuah kafe. 5) Plum Co also operates as a landscape gardening contractor and employs its own workforce of 40 full time employees, in addition to numerous sub-contractors in this regard. The company has an excellent reputation for the quality of its landscaping and consequently it often contracts to work on large projects of up to 18 months duration. Syarikat Plum juga beroperasi sebagai kontraktor taman lanskap dan menggaji 40 orang pekerja sepenuh masa. Di samping itu, Syarikat Plum juga menggaji ramai sub- kontraktor untuk kerja-kerja taman lanskap. Syarikat ini mempunyai reputasi cemerlang bersandarkan kualiti kerja-kerja lanskap yang dilakukannya. Ia juga selalu dilantik sebagai kontraktor untuk projek besar yang mengambil masa sehingga 18 bulan untuk disiapkan. Required / Dikehendaki: Identify FOUR (4) inherent risk associated with inventory (including work in progress), to be reported in the financial statements of Plum Co for the year ending 31 October 2010 Kenalpasti EMPAT (4) risiko intrinsik berkaitan inventori (termasuk kerja-kerja dalam kemajuan), yang patut dilaporkan di dalam penyata kewangan Syarikat Plum bagi tahun berakhir 31 Oktober 2010