l. Test extend unit prices times quantity on the inventory list, test foot the list, and compare the total to the general ledger. 2. Compare selected items on the inventory list with the physical inventory. 3. Question operating personnel about the possibility of obsolete or slow-moving inventory. 4. Select a sample of inventory items in the factory warehouse and trace each item to the inventory count sheets to determine if each selected item has been included and if the quantity and description are correct. 5. Examine sales invoices and contracts with customers to determine whether any goods are out on consignment with customers. 6. Send letters directly to third parties who hold the client's inventory and request that they, respond directly to the auditors. 7. Compare invoices to customers with shipping documents for the invoiced goods. 8. Compare shipping documents with associated sales orders 9. Match inventory receiving reports to purchase orders.