Auditor Tests of the Physical Controls Over Raw Materials, Work

question 135

Multiple Choice

Auditor tests of the physical controls over raw materials, work in process, and finished goods are generally limited to

• A) observation and confirmation.
• B) observation and inquiry.
• C) inquiry and reconciliation.
• D) observation and reconciliation.

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Definitions:

Social Context

The environment of people, cultures, institutions, and norms by which an individual is surrounded and influenced.

Situational Factors

External circumstances or conditions that can influence behavior, decisions, or outcomes.

Scientific Understanding

The comprehension and application of scientific methods and principles to explain phenomena and solve problems.

Goals

End results or objectives that an individual, group, or organization is aiming to achieve.