Internal auditing is going to be performing an assurance engagement dealing with controls over production and inventory. Some of the items to be covered in the engagement include:

Determine if there is an issue with excess, obsolete or unsaleable inventory.

Determine if there are inventory shortfalls vs. what is shown in the general ledger.

Determine if there are issues with late shipments or errors in what material is being shipped to customers.

Determine if there are material issues with the quality of the company's finished products.

For each item, select the two best tests in the reading Audit Test Type Guidewhich in your judgment are the most appropriate to gather the required evidence. Briefly explain why you selected each test.Briefly describe what evidence you are trying to obtain from each test.