The Auditors Will Usually Trace the Details of the Test

question 45

Multiple Choice

The auditors will usually trace the details of the test counts made during the observation of the physical inventory taking to a final inventory schedule.This audit procedure is undertaken to provide evidence that items physically present and observed by the auditors at the time of the physical inventory count are:

• A)Owned by the client.
• B)Not obsolete.
• C)Physically present at the time of the preparation of the final inventory schedule.
• D)Included in the final inventory schedule.

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Definitions:

Chromosomes

Structures within cells that contain DNA and genetic information, determining hereditary traits.

Zygote

The initial cell formed when a sperm cell fertilizes an egg cell, which will divide and grow into an embryo.

Fertilization

The process by which male and female gametes merge to initiate the development of a new individual organism.

Chromosomes

Thread-like structures located inside the nucleus of animal and plant cells, made of protein and a single molecule of DNA, carrying genetic information.