Which One of the Following Procedures Would Not Be Appropriate

question 39

Multiple Choice

Which one of the following procedures would not be appropriate for an auditor in discharging his or her responsibilities concerning the client's physical inventories?

• A) Confirmation of goods in the hands of public warehouses.
• B) Supervising the annual physical inventory count.
• C) Carrying out physical inventory procedures at an interim date.
• D) Obtaining written representation from the client as to the existence, quality and dollar amount of the inventory.

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Definitions:

Impact

The strong effect or influence something has on a situation or person.

Relationship of Circumstance

A connection between individuals based not on choice but on situational factors, such as workplace proximity or family ties.

Relationship of Choice

A connection or bond between individuals that is freely chosen and maintained, contrasted with relationships determined by biological ties or social obligations.

Relational Escalation

The process of increasing intimacy, commitment, or closeness in a relationship, often moving through predictable stages.