Which of the Following Is Not a Standard Procedure That

Which of the following is not a standard procedure that the auditor normally should follow in the observation of inventory at year-end?

A) Observe the client taking inventory.
B) Make selected test counts and trace into client's inventory compilation.
C) Look for slow-moving,obsolete or damaged inventory.
D) Review disclosure of inventory valuation.
E) All of the above are standard audit procedures in the observation of inventory.