If the Inventory Count Is Done at a Date Other

question 96

True/False

If the inventory count is done at a date other than the end of the year,the auditor does not have to observe the inventory count but should perform his own count at year end.

---

Definitions:

Hyperactivity

Excessive restlessness and overactivity; one of the primary characteristics of attention-deficit/hyperactivity disorder (ADHD). Not to be confused with misbehavior or with high activity levels that are normal during childhood.

Impulsivity

A tendency to act on a whim, displaying behavior characterized by little or no forethought, reflection, or consideration of the consequences.

Physical Injuries

Harm or damage to the body resulting from external force, accidents, or violence.

Fitness

The condition of being physically fit and healthy, often as a result of regular physical activity and proper nutrition.