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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Definitions:

Shared Similarities

Characteristics or traits that are common across different entities, indicating a degree of relatedness or evolutionary history.

Georges Cuvier

A French naturalist and zoologist known for establishing extinction as a fact and founding the field of comparative anatomy.

Fossilized Elephants

Prehistoric elephants that have been preserved in petrified form, providing insights into the evolutionary history of Elephants.

Living Things

Organisms that exhibit the characteristics of life, including growth, reproduction, functional activity, and continual change preceding death.