The Extent of the Auditor's Inventory Test Count Would Least

question 37

Multiple Choice

The extent of the auditor's inventory test count would least depend on which of the following?

• A) The nature and composition of the inventory.
• B) The care exercised by client employees in taking the inventory.
• C) The effectiveness of controls pertaining to maintenance of perpetual records.
• D) The effectiveness of controls pertaining to the safeguarding of the inventory.
• E) The existence of inventory at multiple locations.

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