This question is all wrong. I've got o points. Please fix it. Thank you

Question 4 The answer should have been given in table form as required in the question Part A: Inventory Audit Procedures: Inventory is an important asset in Balance Sheet of the Company. While undergoes an annual audit programme, then auditors take inventory audit as an important part of annual audit. There are five inventory audit procedures which are as follows: Cut off analysis: The auditors will examine procedures for halting any further receiving into the warehouse or shipments from it at the time of the physical inventory count, so that extraneous inventory items are excluded. The auditors typically test the last few receiving and shipping transactions prior to the physical count as well as transactions immediately following it. Observe the physical inventory count: The auditors want to be comfortable with the procedures which the company use to count the inventory. They will discuss the counting procedure with company and test count some of the inventory themselves. If company has multiple inventory storage locations, then they may test the inventory in those locations where there are significant amounts of inventory. The auditors also ask for confirmations of inventory from the custodian of any public warehouse where the company is storing inventory. Reconcile the inventory count to the general ledger: The auditors will trace the valuation complied from the physical inventory count to the Company's general ledger, to verify that the counted balances are carried forward into the company's accounting records. Test for lower cost or market: The auditors must follow the lower of cost or market rule, and will do so by comparing a selection of market prices to their recorded costs. Finished goods cost analysis: If a significant proportion of the inventory valuation is comprised of finished goods, then auditors must review the bill of material for a selection of finished goods item and also test them accurate compilation of the components in the finished goods items, as well as correct costs. Inventory Allowances: The auditors will determine whether the amounts company recorded as allowances for obsolete inventory or scrap are adequate, based on their procedures. All the procedures mentioned above are general tests and do not involve the use of GAS. The question requires you to mention the tests/procedures with the use of GAS on the data file provided by the management. The use of GAS (software) on the electronic data may provide some analysis, re-calculations etc. which can further be followed up with another tests. Only the information given in the file is available with the auditor and relevant procedures have to be done on that information only. Part B & C Descriptions of subsequent manual follow up & assertion Observe the company's physical inventory. Use the separate inventory observation program. Discuss the valuation procedures used by the company to determine any changes in specific products, changes in production methods, accounting policies used, methods used to accumulate cost of inventory items, the pricing policies and procedures of the company, results of physical observation during the year and their effects on inventory valuation. Test the clerical accuracy of the company's physical inventory summary. i. Trace test counts recorded during the observation to the physical inventory summary. ii. On a test basis, compare the tag or count sheet control numbers obtained during the observation to those used to compile the inventory summary. Investigate any tags or count sheets added or deleted. General tests. Not relevant to the facts given in the question and what asked for in the question. Part a - 0 mark, 5 marks deducted for irrelevant and incorrect answers Part b - 0 mark, 5 marks deducted for irrelevant and incorrect answers Part c - 0 mark, 5 marks deducted for irrelevant and incorrect answers