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Your CPA firm is conducting a statutory audit of the financial statements of BB Company for the fiscal period ended December 31, 2019. The partner

Your CPA firm is conducting a statutory audit of the financial statements of BB Company for the fiscal period ended December 31, 2019. The partner in charge of the audit has assigned you to develop substantive procedures for the inventory account.

Required: List 4 substantive procedures (in addition to sample selection) to test the valuation assertion for BB's inventory. Do not use an analytical procedure as part of your answer.

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