Which of the Following Procedures Would an Auditor Most Likely

question 215

Multiple Choice

Which of the following procedures would an auditor most likely perform to obtain assurance that slowmoving and obsolete items included in inventories are properly identified?

• A) Testing shipping and receiving cutoff procedures.
• B) Confirming inventories at locations outside the entity's premises.
• C) Examining an analysis of inventory turnover.
• D) Tracing inventory observation test counts to perpetual listings.

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Definitions:

Separation Anxiety

A disorder characterized by excessive fear or anxiety about separation from home or an attachment figure.

Assimilation

A cognitive process in which new information is integrated into existing schemas or frameworks in the mind.

Jean Piaget

A Swiss developmental psychologist best known for his theory of cognitive development that describes how children develop intellectual abilities from infancy to adolescence.

Sensorimotor Stage

The first of the four stages of cognitive development in Piaget's theory, occurring from birth to about 2 years of age, where infants learn about the world through their movements and sensory experiences.