Which of the Following Is Not a Procedure That the Auditor

question 18

Multiple Choice

Which of the following is not a procedure that the auditor should perform related to the physical inventory count?

• A)Document the first and last tag numbers used.
• B)Take notations of all items that appear to be obsolete or are in questionable condition.
• C)Make counts of all items and record the counts for subsequent tracing into the client's inventory compilation.
• D)Observe whether there is any physical movement of goods during the counting of the inventory.

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Definitions:

Countertransference

The emotional reaction of a therapist toward their client, influenced by the therapist's own experiences and emotions.

Transference

In psychoanalysis, the redirection of feelings and desires, especially those unconsciously retained from childhood, toward a new object.

Credentialing

The process of establishing the qualifications of licensed professionals, organizational members, or an organization and certifying them as meeting the standards to perform their services.

Work-Related Violence

Work-related violence is any act or threat of physical violence, harassment, intimidation, or other threatening disruptive behavior that occurs at the work site.