29. Select items of inventory and: (a) review and note current selling prices and quantities sold, (b) compare the inventory carrying amounts and recent selling prices for the selected items and ascertain that the carrying amounts are not in excess of net realizable value, (c) compare quantities on hand for selected items with quantities noted per recent sales invoices and customer orders to determine if inventories appear reasonable in relation to requirements. 30. Inquire of employees and management concerning obsolete inventory, and be alert for items that are damaged, rust- or dust-covered, or located in inappropriate places. 31. Obtain the client's Final Inventory Listing and verify