Which is NOT an objective of the CPA's audit of inventory?

a. Determine that in-transit purchases from vendors shipped F.O.B shipping are included in the client inventory count.

b. Obtain direct knowledge that the inventory exists and has been properly counted.

c. Provide an appraisal of the quality of the merchandise on hand on the day of the physical count.

d. Allow the auditor to supervise the conduct of the count so as to obtain assurance that inventory quantities are reasonably accurate.

e. Determine the client has used proper inventory pricing.