How can I evaluate the effectiveness of the following tests:

1. Made sure that there was an experienced staff person on hand for observation of the physical count of the inventory on the date of the count. Each staff person indicated that the physical count was carefully and accurately taken and recounted using recommended procedures. Tag numbers and counts were included in the work papers for subsequent follow-up.
2. Expensive cutoff tests were performed during the physical count an records were prepared fro subsequent follow-up to test for sales and purchases cutoff.
3. Performed cutoff tests of sales and purchases using the information provided in the physical count work papers.
4. Traced all test counts in the work papers to the inventory valuation worksheet and determined that there were the same. Selected a stratified sample of inventory and recalculated the unit cost times the quantity and refooted two pages of the worksheet and compared the total to the general ledger. Compared the unit cost for each sample item to the unit cost on the perpetual records and the inventory valuation worksheet.
5. Tested unit costs for a sample of items on the perpetual records and concluded that there was no need for any adjustment.
6. Did extensive analytical procedures and determined that inventory was less than the previous year, but decided that there was no basis for concluding that inventory was misstated.