Your Client Plans to Count Inventory at Several Locations on the Same

question 73

Multiple Choice

Your client plans to count inventory at several locations on the same day. No location is material in amount, but the total of inventory is quite material. How is an auditor likely to plan to observe?

• A)Observe all counts at all locations by using the required number of auditors.
• B)Insist the inventory be counted on separate days so the auditor can be present at all locations.
• C)Work with the client to determine which locations to observe.
• D)Observe a sample of locations on a surprise basis.

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Definitions:

Auditory Tube

Auditory canal; extends from the middle ear to the nasopharynx.

Pressure Equalization

The process of balancing pressure in different systems or environments, commonly referred to in relation to ear pressure during altitude changes.

Adaptive Immunity

The aspect of the immune system that involves the development of specifically tailored responses to pathogens, including the production of antibodies and the generation of memory immune cells.

Memory Lymphocytes

Specialized cells of the immune system that remain in the body after initial exposure to an antigen, enabling a faster and stronger response upon subsequent exposures.