Describe substantive be procedures you should perform to obtain sufficient and appropriate audit evidence regarding inventory valuation?

Audit evidence is all information where obtain from audit procedures or other sources _Performing audit procedures over the entity 's finalarge inventory records to determine whether the accurately reflect actual inventory count results -:Audit should *attend physical inventory counting. *Counting is conducted at the date of the financial statements. *Auditor should design perform procedures in order to identify litigation and claims involves the entity which may give rise to a risk of material misstatements