To test the client's cutoff of inventories,the auditors will make a record of the serial number of the final receiving and shipping documents used prior to the taking of the physical inventory.

Question

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By recording the serial number of the final receiving and shipping documents used before the physical inventory, the auditor can ensure that any transactions that occurred after that cutoff point are not included in the inventory count. This helps to test the client's cutoff of inventories.

To Test the Client's Cutoff of Inventories,the Auditors Will Make