darjeeling september 2018/ december 2018 substantive procedures

(d) Describe substantive procedures the auditor should perform in relation to the faulty paint products held in inventory at the year end

Obtain and cast the inventory listing of faulty paint products held in inventory at year end and agree the total cost to inventory records

Agree the quantity of faulty paint products shown as held at year end to year end inventory count records

Obtain the cost calculations of faulty paint products and discuss with management how the cost was derived.

Are these three substantive procedures valid