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 directly related to the reliability of an inventory count. The auditor's focus should be on the procedures and controls around the count itself, the condition of the inventory, and any departures from standard inventory counting procedures.

Matters That Should Be Considered by the Auditor Before Reaching