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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Definitions:

Newman Projection

A method of depicting the three-dimensional structure of molecules by looking down the length of one of the bonds to better understand spatial relationships.

C3-C4

This term could refer to a variety of contexts; however, it often relates to the transition between the third and fourth carbon atoms in a molecular structure, possibly indicating a bond or functional group location.

Substituents

Atoms or groups of atoms that are substituted or replaced in the molecule of an organic compound, affecting its properties and reactions.

Axial Position

A spatial location in a molecule where substituents are perpendicular to the plane of a ring, such as in cyclohexane.