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Which one of the following procedures would not be appropriate for the auditors in discharging their responsibilities concerning the client's physical inventories?
Laboratory Conditions
Controlled environments where experiments are conducted under specific and standardized settings.
Sound
Audible waves that pass through the air or other materials and are detectable when they make contact with an individual's or an animal's auditory system.
Air Pressure
The force exerted onto a surface by the weight of the air above that surface in the atmosphere of Earth.
Auditory System
is the sensory system that is responsible for the perception of sound, including its reception, transmission, and processing.
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