Which of the Following Audit Objectives Relates Primarily to the Financial

Which of the following audit objectives relates primarily to the financial report assertion, valuation and allocation?

A) Inventory listings are accurately compiled and the totals are properly included in the inventory accounts.
B) Inventory quantities include all products, materials and supplies owned by the company that are in transit.
C) Slow-moving, excess, defective and obsolete items included in inventories are properly identified.
D) Inventories exclude items billed to customers or owned by others.