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A is corrent because the auditor obtains evidence on the completeness of the inventory listing by comparing tags to those listed.
B is incorrect because tracing quantities does not directly address lower of cost or market considerations.
C is incorrect because a procedure of tracing from inventory tags to inventory items may not directly address proper counting when one tag includes a quantity of items; related, to address whether items on the listing were properly counted, one would trace sample items on that listing to the items themselves.
D is incorrect because tracing quantities does not directly address valuation.