Which of the Following Statements Concerning Auditor Observation of the Auditee's

question 26

Multiple Choice

Which of the following statements concerning auditor observation of the auditee's physical inventory count is FALSE?

• A)Tracing of items from the warehouse floor to the final inventory compilation,are performed test the completeness assertion.
• B)Review of the count instructions is performed to assess client controls related to the inventory count.
• C)If an auditor's expert is used during the count,it is the auditor who assumes responsibility for his/her work.
• D)The auditor must be present for the full inventory count of all items,start to finish.

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