The Most Reliable Procedure for an Auditor to Use to Test

question 51

Multiple Choice

The most reliable procedure for an auditor to use to test the existence of a client's inventory at an outside location would be to:

• A)Observe physical counts of the inventory items.
• B)Trace the total on the inventory listing to the general ledger inventory account.
• C)Obtain a confirmation from the client indicating inventory ownership.
• D)Analytically compare the current-year inventory balance to the prior-year balance.

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Definitions:

Bounding Pulse

A strong and forceful heartbeat that can be felt over one of the arterial sites, indicating increased cardiac output or blood pressure.

Low Molecular Weight Heparin

A class of anticoagulant medications used to prevent and treat blood clots, having a lower molecular weight than standard heparin.

Asymptomatic Blood Clot

A blood clot that does not produce any obvious symptoms and can be a silent risk for complications.

Cardiac Output

The volume of blood pumped by the heart per minute, a critical measure of heart function and efficiency.