Which of the Following Audit Steps for Observing a Client's

question 42

Multiple Choice

Which of the following audit steps for observing a client's inventory count are to be performed after the physical count is complete?

• A) Obtain the number of the receiving report and shipping document for the last item of the period and check to see that the inventory is properly included or excluded.
• B) Inquire of client's management about whether any inventory owned by others is held on consignment.
• C) Trace items selected and included in audit test recounts into the client's inventory records.
• D) Check for the sequential numbering of tags used in the physical counts, including identification of all used and unused numbers.

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