Audit risk and RESPONSE

Hi

Audit responses for question of Audit Risk, are audit work( ie substantive test etc)
What sort of answer does the examiner look for to gain a full mark?

For example
If the risk is Valuation of inventory , because overvalued
Response from examiner
cost detailed testing and NRV test?

Could i gain a full mark by saying the following
The auditor should inspect the damaged inventory to assess actual damage, and calculate the NRV with the supporting documents( sales invoice and purchase invoice)

Many thanks

Barbara