Scenario:Derek Smith, CPA has gathered information during the audit of Green Acres. Based on the description below of what Derek uncovered, select the management assertion and account description that best matches the concern or situation identified

Information:After reviewing the balance sheet and the corresponding documentation, Derek found that the inventory balance has increased significantly from the prior year. What concern does Derek have about the inventory balance at year end?

A.Valuation of the inventory balance.

B.Accuracy of the inventory balance.

C.Existence of the inventory balance.

D.Completeness of the inventory balance.