As Part of the Conduct of a Review Engagement,which of the Following

As part of the conduct of a review engagement,which of the following procedures would be appropriate for assessing the ending value of inventory?

A) discussion with management with respect to the costing method used
B) observation of the inventory count
C) observation of the warehouse,paying particular attention to dusty and damaged goods
D) confirmation with customers that are holding consignment inventory with respect to quantity and condition of the inventory