In Order for an Auditor to Test Valuation of a Client's

Multiple Choice

In order for an auditor to test valuation of a client's inventories, each of the following substantive tests of details of account balances are appropriate except:

A) using computer-assisted auditing techniques, reperform calculations testing the mathematical accuracy of report extensions and batch aggregations.
B) reperform calculations supporting decisions about inventory write-downs or write-offs.
C) obtain documentation supporting amounts of obsolete or slow-moving inventory items.
D) evaluate any changes made to the client's impairment policies in light of engineering and production information or other underlying assumptions.