Observing the client's inventory taking enables the auditor to establish that:
A) count tags, sheets or cards are properly controlled.
B) the client's personnel are complying with the instructions for inventory counts.
C) items belonging to the client are accurately counted and recorded.
D) all of the above.

Question

Quizplus · Accepted Answer

Observing the client's inventory taking enables the auditor to establish all of the above. It allows the auditor to ensure that count tags, sheets or cards are properly controlled, the client's personnel are complying with instructions for inventory counts, and items belonging to the client are accurately counted and recorded.

Observing the Client's Inventory Taking Enables the Auditor to Establish