Currently there is no way of viewing what items of stock make up the nominal ledger balance, we can only see the stock figures via the valuation report which is a different module to the nominal ledger and easily distorted, (eg anything relating to a specific stock item being processed through the PL would distort the valuation). In an audit you have to prove your stock figures and if the nominal is differs from the stock valuation materially it is a long process of reconciling the two, especially when you cannot see the detail of what makes up the stock nominal balance.