Stock

You should rely on the management representation,please take the value and quantity details on comopany's letterhead and it should be signed by management

you can write a note in notes to accounts that

The quantity and value of stock are given and certified by the management.

and if caro is applicalbe to the company than you have to mentioned that

i) whether physical verification of inventory has been conducted at reasonable intervals by the management and whether any material discrepancies were noticed and if so, whether they have been properly dealt with in the books of account.