For clients that carry inventory, auditors can look at inventory trends for any values that are concerning. It helps the auditors to understand what is happening with inventory levels to provide evidence for all assertions. Examine the visualization titled Count per Quarter and answer the questions below.

Question: What kind of an audit procedure is this? A. Substantive test of details.

B.Test of controls over inventory.

C. It is not an audit procedure.

D. Substantive analytical procedure.

Count per Quarter 3D04-58YK-LWCQ-6DWZ Measure Names Quantity (Prior year) Quantity Quantity (Quarter 2) Quantity (Quarter 3) Quantity (Quarter 4) 3E72-5YHL-P3AY-B759 Item No 3RTW-LHV6-3XVC-HW7K 4AP4-RWFH-BFAV-EELP 3RDJ-W3HX-4N44-9N2V 4068-NRMK-NJKB-590V 5M5S-ZANV-RXGY-DJU3 7GNF-LHTY-RUVU-VQOK 8N III 280 260 . 240 Average 220 9 0 LO Average 200 o o O O Average 180 160 Average o O Value 140 120 100 O 80 Average Average Average 60 o 40 Average O 20 . 0