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Auditing INVENTORY - substantive procedures

This is part 1 in a series on inventory. In future videos we'll also be covering * The importance of timing in gathering evidence of inventory (& the use of roll forwards/back) * Tests of controls for inventory * Auditing inventory for manufacturing firms (cost accounting - woohoo!) 00:00 Introduction 02:15 Overview of controls 05:19 Existence assertion 11:13 Completeness assertion 12:56 Rights and obligations assertion 14:57 Accuracy, valuation and allocation assertion 19:28 Substantive analytical procedures My earrings are from fantastic Indigenous business The Koorie Circle - https://thekooriecircle.com.au/ Make sure you've turned on the Notifications bell to get all of my updates. My ultimate audit study video guide is on my website - everything you need to know to ace your audit exam https://amandalovestoaudit.com/learni... I'm on social media too   / amandalovestoaudit     / amandasaudit     / amandalovestoaudit   Camera - Sony A6500 + 28mm Mic - Rode Wireless Go Monitor - SmallHD Focus Lighting - Aputure 120dii Green screen - Elgato Music - licenced through Soundstripe