Which of the Following Is an Appropriate Substantive Test of Details

Multiple Choice

Which of the following is an appropriate substantive test of details of account balances for the inventory cycle for the verification of an accurate cutoff?

A) Test movements between raw materials, work-in-process, and finished goods by selecting transactions from the inventory records and examining supporting documents.
B) Reperform calculations testing mathematical accuracy including total extensions of price and quantity and unit or batch aggregations.
C) Examine shipping documents for a few days before and after year end and trace to inventory records, agreeing for proper inclusion and exclusion.
D) Review and recalculate client's analysis supporting adjustments resulting from the physical inventory count.