Tag (SQ): Substantive Test

Which of the following is NOT a substantive test for the audit of inventories?

A   Test the updating of all inventory count differences to inventory records

B   Test the accuracy of net realizable value through the review of post year-end sales

C   Have satisfactory explanations been explained for all material inventory count differences

D   Check that all administrative overheads have been correctly accrued for in the valuation of inventories