The Auditor Performs the Following Procedures During the Physical Inventory

The auditor performs the following procedures during the physical inventory counting

A) identify the locations of the inventory and amounts of inventory at each location.
B) observe the performance of the count procedures.
C) use alternative audit procedures to obtain sufficient appropriate evidence regarding the existence and condition of the inventory.
D) determine that inventory items on hand that are not owned by the client are identified.
E) review the client's plans for taking inventory,including the process to count,control inventory tags or count sheets,the procedures for identifying obsolete items during the count,procedures for controlling the movement of inventory during the count,and the procedures for controlling shipping and receiving during the count.
F) both B and D
G) both C and D
H) both D and E