For Which of the Following Circumstances Would It Be Appropriate

question 46

Multiple Choice

For which of the following circumstances would it be appropriate for an auditor to examine the inventory records for evidence of adjustment based on results of the physical count?

• A) To ensure that the process for the physical count of inventory includes proper procedures.
• B) To ensure that the correct result of the physical count, in conjunction with cost information, is used to update the accounting records.
• C) To ensure that the policies for assessing inventory valuation are appropriate.
• D) To ensure that the inventory records are updated for physical movement of items within the production process.

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Definitions:

Educational Treatment

Interventions and strategies that use educational methods to address and manage various conditions or disorders.

Mainstreaming

The placement of children with intellectual disability in regular school classes. Also known as inclusion.

Autism Spectrum Disorder

A developmental disorder characterized by difficulties with social interaction and communication, and by restricted and repetitive behavior, interests, or activities.

Child-Initiated Interactions

Interactions in which the child takes the lead in initiating communication or activities, often observed in educational and developmental contexts to encourage independence and self-confidence.