To assist your audit partner, you have been asked to provide a brief report (maximum 300 words) outlining the impact of commodity prices on the assessment of 'going concern' for BHP for the year ending 30/6/21. Your written report must focus on the period 1/7/20-30/6/21.

• Discuss the impact of commodity prices from an auditing perspective
• Discussion links the price of commodities to the assessment of 'going concern'
• Use of graphs/tables can assist in explaining your answer(optional)

Note: MUST include all the references