An Auditor Will Usually Trace the Details of the Test

question 82

Multiple Choice

An auditor will usually trace the details of the test counts made during the observation of physical inventory counts to a final inventory compilation.This audit procedure is undertaken to provide evidence that items physically present and observed by the auditor 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:

Narthex

The entrance or lobby area, typically located at the west end of an early Christian or medieval church, used for gathering before services.

Atrium

The central reception room of a Roman domus that is partly open to the sky. Also, the open, colonnaded court in front of and attached to a Christian basilica.

Bema

is a raised platform within a church or synagogue, used primarily for readings and sermons, highlighting its importance in religious ceremonies.

Nave

The central area of an ancient Roman basilica or of a church, demarcated from aisles by piers or columns.