no handwritten answer please, I can't read hand writings so please just type. thanks

Best Office Supplies Lid (BOS) is an Australian manufacturer of various types of stationaries including pencils, erasers, rulers and staplers. You are the audit partner on the audit for the year ended 30 June 2023. The inventory system of BOS retains records of stock quantities, which are updated from sales invoices and receipts of received goods. BOS conducts the stocktake of inventory when all operations cease on 30 June, and all inventories are counted in a single stocktake. During the planning stage of the audit, you have discovered that the following potential misstatements may occur or exist: . Obsolete and damaged stationaries may be overlooked in the warehouse . Some empty containers may have been included in the inventory count due to poor labelling procedures . The lower of cost or net realisable value method may have been incorrectly applied. Required: Based on your audit procedures completed during the planning stage, you have concluded that there are no relevant control activities that could prevent these potential misstatements from occurring. (a) Outline one substantive test of detail for each of the potential misstatements. . (b) Provide an example of one procedure that could be used to test the control.Answer here: Potential misstatement (a) Substantive test of detail (b) Assertion at risk Obsolete and damaged furniture fittings may be overlooked in the warehouse. Some empty containers may have been included in the inventory count, due to poor labelling procedures. The lower of cost or net realisable value may have been incorrectly applied