Procedures an auditor should perform during the observation


Procedures an auditor should perform during the observation of the physical count of inventory would include all of the following, except:

A. Observe the condition of the inventory for obsolete items.

B. Recompute the accuracy of a sample of inventory records.

C. Perform and record test counts.

D. Obtain tag control information, including shipping and receiving document numbers.

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Financial Management: Procedures an auditor should perform during the observation
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