identify one additional matter that could have been a Key Audit Matter but was not an actual KAM in Inghams Group Annual Report 2020 https://investors.inghams.com.au/annualreport2020/

For the matter, state:

1.Why the matter is significant. Your response should provide a narrative explanation as well as refer to account balances, relevant notes to the account and applicable accounting standards. and

2.How the matter could be addressed in the audit. Your response should include reference to relevant preventative and/or detective internal controls, specific audit tests that could be undertaken, the nature of these test (i.e. tests of control, analytical review and tests of detail) and applicable Auditing Standards.