Matters that should be considered by the auditor before reaching a conclusion about the reliability of an inventory count include all of the following except
A) the type of accounting package used by the firm.
B) the general condition of the inventory.
C) departures from the entity's inventory count.
D) All of the above should be considered.

Question

Quizplus · Accepted Answer

The type of accounting package used by the firm is not a relevant factor to consider when assessing the reliability of an inventory count. However, the general condition of the inventory and any departures from the entity's inventory count are important considerations for the auditor. Therefore, option A is the correct answer.

Matters That Should Be Considered by the Auditor Before Reaching