QUESTION 4 A. Your firm is the auditor of Gemarin Borong Sdn Bhd, and you have been asked to carry out audit checks for the inventory account balance at year-end. The company maintains details of inventory quantities on its computer. These inventory quantities are updated from goods received notes, and sales invoices. The company carries out inventory counts each month. You attend the inventory count on Saturday 27 July. The company's year-end is Wednesday 31 July 20X1, and the inventory quantities at that date, as shown by the computer, have been used in the valuation of the inventory, No inventory was counted at the year-end. Required: a) Identify and describe the following when you attended the company's inventory count on 27 July 20x1: (6 marks) 1. THREE (3) inventory related audit procedures that you should perform, State the related audit evidence for the audit procedures given in (i) above. ii. ii. (3 marks) THREE (3) matters that should be documented in the audit working papers (3 marks)