If the Auditor Selects the Sample of Inventory Items on the Final

question 69

Multiple Choice

If the auditor selects the sample of inventory items on the final inventory listing to perform price tests,the auditor gathers evidence about which assertion(s) ?

• A)existence and occurrence.
• B)accuracy.
• C)valuation or allocation.
• D)completeness.
• E)presentation and disclosure.

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Definitions:

Patient Goal

The desired health outcome identified by the patient and healthcare provider as part of a treatment plan.

Decrease in Drainage

A reduction in the amount of fluid being discharged from a wound, often an indication of healing.

Open Wound

An injury resulting in an external or internal break in body tissue, usually involving the skin.

Scar Tissue

Fibrous tissue that forms over a wound as it heals, potentially causing functional limitations.