How Does the Auditor Gather Evidence During the Physical Inventory

question 62

Multiple Choice

How does the auditor gather evidence during the physical inventory count?

• A)The auditor determines that the items on hand that are not owned by the client are counted.
• B)The auditor begins the test count process after the client has finished counting the inventory.
• C)Management determines if all inventory has been tagged and counted.The auditor asks management if this task has been done.
• D)The auditor determines whether the inventory count tags are properly controlled and that all count tags are returned.

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