In the Audit of Inventory, the Client Is Responsible for Actually

question 79

True/False

In the audit of inventory, the client is responsible for actually making and recording the count of physical inventory; the auditor's responsibility is to evaluate and observe the client's procedures and draw conclusions about the adequacy of the physical inventory.

---

Definitions:

Acrosomal Reaction

The acrosomal reaction is a process in sperm that allows it to penetrate and fertilize an egg, involving the release of enzymes from the acrosome.

Fertilization

The process in which a sperm cell unites with an egg cell to form a zygote.

Polyspermy

The fertilization of an egg by more than one sperm, which can lead to developmental abnormalities.

Germ Layers

Germ layers are the three primary layers of cells (ectoderm, mesoderm, and endoderm) in the early embryo that give rise to all the tissues and organs of the body during development.