Mock question – inventory & supplier balance

Dear Tutor,

I have two questions, please explain for me.

Question 1

Which of the following tasks would NOT help to gather evidence about the closing inventory figure in the statement of financial position.

What are these known as?

A. Comparing inventory costs to sales invoices
B. Calculating the quick ratio
C. Review of inventory items to see when the last sales occurred
D. Tracing inventory costs

I chosen A, answer is B, please kindly explain.

Question 2

Which of the following could identify a supplier’s balance that had been omitted from the list of payables balances?

A. Reconciling the balances to supplier statements
B. Choosing a sample of suppliers from the list and writing to them asking them to confirm their balance
C. Tracing a sample of supplier invoices to the supplier accounts
D. Tracing from supplier accounts to invoices and subsequent payments

I chosen A, the answer is C, please kindly explain.

Many thanks