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1.You are the manager responsible for the audit of Albreda Co. The draft consolidated financial statements for the year ended 31 March 20X2 show revenue of $42.2 million (20X1 $41.8 million), profit before taxation of $1.8 million (20X1 $2.2 million) and total assets of $30.7 million (20X1 $23.4 million). In
March 20X2, the management board announced plans to cease offering 'home delivery' services from the end of the month. These sales amounted to $0.6 million for the year to 31 March 20X2 (20X1 $0.8 million). A provision of $0.2 million has been made at 31 March 20X2 for the compensation of redundant employees (mainly drivers).
Required
Comment on the materiality of these two issues.
