[Inventory](https://library.croneri.co.uk/amexe/naagm01-exec-19-1)

1. [Current issues and further resources](https://library.croneri.co.uk/cch_uk/amexe/am19-5)

2. [Audit procedures](https://library.croneri.co.uk/cch_uk/amexe/am19-4)

2.1. Planning substantive analytical procedures

2.2. Attendance at the stocktake

2.3. Cut-off

2.4. Valuation of raw materials, work in progress and finished goods

2.5. Impairment

2.6. Inventory held by third parties

2.7. Consignment stock

2.8. Estimates

2.9. Presentation and disclosures

3. [Controls](https://library.croneri.co.uk/cch_uk/amexe/am19-3)

4. [Quick overview](https://library.croneri.co.uk/cch_uk/amexe/am19-0)

5. [Scope and definitions](https://library.croneri.co.uk/cch_uk/amexe/am19-1)

5.1. Scope

5.2. Key definitions

5.3. Auditing standards and guidance

6. [Audit objectives](https://library.croneri.co.uk/cch_uk/amexe/am19-2)