The Auditor Should Perform All of the Following Procedures Related

question 92

Multiple Choice

The auditor should perform all of the following procedures related to the physical inventory count except

• A)Document the first and last tag numbers used
• B)Take notations of all items that appear to be obsolete or are in questionable condition
• C)Make counts of all items and record the counts for subsequent tracing into the client's inventory compilation
• D)Observe whether there is any physical movement of goods during the counting of the inventory

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Definitions:

Maladaptive Attitudes

Cognitive beliefs or thoughts that are disproportionately negative and can lead to emotional distress or mental health issues.

Depressive Symptoms

Signs that may indicate depression, including persistent sadness, lack of interest in activities, and changes in sleep or appetite.

Cognitive-behavioral Therapy

A form of psychotherapy that treats problems and boosts happiness by modifying dysfunctional emotions, behaviors, and thoughts.

Maladaptive Automatic Thoughts

Negative and involuntary thoughts that arise automatically in response to specific situations and contribute to emotional distress.