B During the inventory count look for slow-moving inventory. D Examine inventory consignment arrangements and contracts. WRONG (TRIED) ANSWERS Existence of inventory. Rights and obligations for inventory. Completeness and existence of inventory. Existence of inventory. E Compare the cost of inventory with the client's current sales catalog and sales reports. Rights and obligations for inventory. F Count the inventory and match the auditor's count with the client's count. H Recalculate extensions of quantities and unit prices. Valuation and allocation for cash balances. Valuation and allocation for inventory. Completeness and existence of inventory. Rights and obligations for inventory. Completeness of inventory. Completeness and existence of cash balances. Completeness and existence of inventory. Completeness of inventory. Existence of inventory. SELECT AN ASSERTION: Existence, completeness, valuation and allocation, and rights and obligations for cash balances. Rights and obligations for inventory. Valuation and allocation for cash balances. Valuation and allocation for inventory.