Which TWO of the following audit procedures validate ACCURACY, VALUATION \& ALLOCATION? Obtain a copy of the inventory listing and agree the totals to the general ledger. Verify that any inventory held for third parties is not included in the year-end inventory figure by observing Whether it is being appropriately segregated during the inventory count. Complete the disclosure checklist to ensure that all the disclosures relevant to inventory have been made. If significant levels of finished goods remain unsold for an unusual period of time, discuss with management and consider the need to make allowance