<?php
$actions = JAccess::getActionsFromFile(JPATH_COMPONENT_ADMINISTRATOR.'/access.xml');
$user 	 = JFactory::getUser(398);
foreach($actions as $action) {
	$result = $user->authorize($action->name, 'com_test');
	while(is_null($result) && $action->inherit != ''){
		$filter = array_filter($actions,
			function ($var) use ($action) {
				return ($var->name == $action->inherit);
			}
		);
		$action = array_shift($filter);
		$result = $user->authorize($action->name, 'com_test');
	}
	var_dump($action, $result);
}