The Auditor's Objective During an Observation of a Client's Physical

The auditor's objective during an observation of a client's physical inventory count is to:

A) discover whether a client has counted a particular inventory item or group of items.
B) obtain direct knowledge that the inventory exists and has been properly counted.
C) provide an appraisal of the quality of the merchandise on hand on the day of the physical count.
D) allow the auditor to supervise the conduct of the count so as to obtain assurance that inventory quantities are reasonably accurate.