An Auditor Selects a Random Sampling of Tag Numbers and Identifies

question 81

Multiple Choice

An auditor selects a random sampling of tag numbers and identifies the tag with that number attached to the actual inventory. The purpose of the procedure is to

• A) obtain proper cutoff information.
• B) uncover the inclusion of nonexistent items as inventory.
• C) determine if the client has adequately priced the inventory item.
• D) verify that the client has not changed the recorded counts after the auditor left the premises.

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Definitions:

Supernatural Perspective

An approach that attributes phenomena or events to factors beyond the scientific understanding, often involving deities, spirits, or magic.

Black Magic

A form of magic or supernatural practices intended to cause harm, control, or manipulate events or people in ways that are typically considered malevolent or unethical.

Evil Spirits

Supernatural entities believed in many cultures to be the cause of misfortune, illness, or evil.

Diathesis-Stress Model

A psychological theory that attempts to explain behavior as a predispositional vulnerability together with stress from life experiences.