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Question Two (8 Marks) ABC Ltd stores its inventory and suppliers' information in the following tables Suppliers' Table Inventory Table Field Description Field Description 10 Supplier No 20 ltem No 11 Name 21 Supplier N0 12 Address 22 Description 13 Contact Person 23 Location 14 Account Balance 24 Quantity on Hand 25 Last Dispatch Date (a) ABC uses a eld test to prevent the inventory description (eld 22) from being left blank when an inventory record is created. How would you use test data to test this control? (2 marks out of 8] (b) Which exception report would you get generalised audit software (GAS) to generate to help you test the accuracy, valuation and allocation of inventory? (2 marks out of 8] (c) Which non exception report would you get GAS to generate to help you test the existence of inventory? [2 marks out of 8) (cl) How would you use a test of detail to examine the items in your non exception report from part (c)? List the exact type of audit evidence you would use and the way in which you conduct the test. (2 marks out of 8)