Which of the Following Is NOT a Procedure That the Auditor

question 41

Multiple Choice

Which of the following is NOT a procedure that the auditor should perform related to the physical inventory count?

• A) Document the first and last tag numbers used.
• B) Take notations of all items that appear to be obsolete or are in questionable condition.
• C) Make counts of all items and record the counts for subsequent tracing into the client's inventory compilation.
• D) Observe whether there is any physical movement of goods during the counting of the inventory.

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