Which of the Following Is Not a Standard Procedure That

question 35

Multiple Choice

Which of the following is not a standard procedure that the auditor normally should follow in the observation of inventory at year-end?

• A)Observe the client taking inventory.
• B)Make selected test counts and trace into client's inventory compilation.
• C)Look for slow-moving,obsolete,or damaged inventory.
• D)Review disclosure of inventory valuation.

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Definitions:

Sandstorm

A meteorological phenomenon characterized by strong winds lifting and transporting sand and dust from the ground, reducing visibility.

Melanin Pigment

A natural pigment found in most organisms, responsible for hair, skin, and eye color; provides protection against UV radiation.

Choroid

A layer of blood vessels and connective tissue between the sclera and retina in the eye, providing oxygen and nourishment to the outer layers of the retina.

Pigmented Epithelium

Specialized epithelial cells that contain pigment granules, involved in coloration and protection against sunlight, such as those found in the retina.