Exercise 5 For the "inventories" (including mainly advertising materials) plan: 2 tests of control, 3 substantive tests and 2 analytical tests. Write down, selecting "x" in the appropriate column if particular test gives particular assurance. Tests "Stock" Test of control Test of control Substantive test Substantive test Substantive test Analytical test Analytical test Existence Right and obligations Completeness Accuracy, valuation and allocation Classification Presentation