In the Event That the Audit Client Has Multiple Locations

question 33

Multiple Choice

In the event that the audit client has multiple locations and the auditor is not able to be present at all of them on the date of the physical inventory count, the auditor can rely

• A) totally on the internal auditor to observe the physical inventory count.
• B) on the internal auditor subject to the requirements of CAS 610.
• C) totally on the records prepared as part of the client periodic inventory system.
• D) none of the above

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Definitions:

Unemployment

The condition of being jobless and actively seeking employment, reflecting the number of people in the workforce unable to find jobs.

Government Measure

Actions or initiatives taken by a government to regulate, control, or influence a particular aspect of the economy or society.

Construction

The process of building or assembling infrastructure, including the planning, design, and financing, continuing until the project is ready for use.

Food Services

The industry which includes all establishments that prepare and serve food and beverages to customers.