Why Does the Auditor Recount the Client's Inventory

question 6

Multiple Choice

Why does the auditor recount the client's inventory?

• A) to ensure that none is lost or intentionally omitted (completeness)
• B) to obtain proper cutoff information for sales and acquisitions (cutoff)
• C) to confirm that inventory as recorded on tags exists (existence)
• D) to ensure that inventory is counted accurately (accuracy)

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Definitions:

Artisan's Lien

A legal claim or hold on property created by workers who have repaired or improved it, ensuring payment for their services.

Mechanic's Lien

An interest in property title for the advantage of individuals who provided work or materials to enhance the property.

Writ of Attachment

A court order that allows for the seizure of a debtor's property in order to secure the satisfaction of a judgment.

Writ of Execution

A court order granting permission to enforce a judgment, typically by allowing for the seizure or sale of the debtor's property.