Question refers to the disposal of Broadway which before current year. But it says there is a profit of 25 included. If it was prior year why profit is included this year ??
Also can we point out wrong calculation of profit as an audit risk ?
In the original Q the y/e for the group is 31 December 2013 and the disposal of Broadway was on 1 September 2013 – so the disposal is during the current year.
And yes – as long as you can give a reason the profit may be miscalculated you can describe this as an audit risk – as in the model answer. So just to say it may be misstated would earn no marks – but to point out that the profit would be overstated if, for example, profit for the 8 months to the date of disposal has not been included in the carrying about would earn marks.