Which of the Following Is Not a Standard Procedure That

question 35

Multiple Choice

Which of the following is not a standard procedure that the auditor normally should follow in the observation of inventory at year-end?

• A)Observe the client taking inventory.
• B)Make selected test counts and trace into client's inventory compilation.
• C)Look for slow-moving,obsolete,or damaged inventory.
• D)Review disclosure of inventory valuation.

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Definitions:

Derailment

A thought disorder characterized by a person's speech and thinking patterns being disorganized or unrelated, making it difficult to follow the individual's train of thought.

Lack of Abstractness

Pertains to the inability or difficulty in understanding and applying abstract concepts and ideas.

Flattened Affect

A reduction in the display of emotions through facial expressions, voice tone, or the lack of emotional response to events.

Physiological Arousal

The body's physical response to stimuli, which can include increased heart rate, sweating, and heightened senses.