What factors increase the audit risk?

One of Almond Limited's customers, Super Dairy Limited (SDL), is claiming that the latest batch of milk it received was found to have very high levels of carrageenan, a seaweed derivative commonly used as a stabilizer in beverages. The presence of carrageenan has been widely associated with gastrointestinal inflammation.

SDL is refusing to pay its account, which is allegedly six months overdue. Almond Limited has claimed to have launched an investigation into the allegations, but as yet not been able to substantiate them.