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C is corrent because analyzing inventory turnover (Cost of goods sold / Inventory) will indicate slow-moving and obsolete items since those items will have very low (or zero) turnover rates.
A is incorrect because testing shipping and receiving cutoff procedures is most directly aimed at providing evidence on the proper recording of such year-end sales.
B is incorrect because tracing inventory test counts to perpetual listings addresses whether the client has accurately included those items in the final inventory tabulation.
D is incorrect because inventories at locations outside the entity’s premises may or may not have a higher likelihood of being obsolete than other inventory items.