Which of the Following Audit Objectives Does Not Relate Primarily

Which of the following audit objectives does not relate primarily to the financial report assertion of completeness?

A) Inventories are reduced, when appropriate, to net realisable value.
B) Inventory quantities include all products, materials and supplies on hand.
C) Inventory listings are accurately compiled and the totals are properly included in the inventory accounts.
D) Inventory quantities include products and materials owned by the company that are in transit or stored at outside locations.