Audit of Pricing and compilation Pricing and compilation Controls Procedures Valuation of Inventory 2 Pricing Purchased Inventory b Pricing Manufactured Inventory 团 Cost or market Arens, Loebbecke, Auditing, &E @2000 by Prentice Hall. Inc.Arens, Loebbecke; Auditing, 8/E ©2000 by Prentice Hall, Inc. Audit of Pricing and Compilation Pricing Purchased Inventory Pricing Manufactured Inventory Cost or Market Pricing and Compilation • Controls • Procedures • Valuation of Inventory