An example of physical observation is the auditor's testing of inventory by counting it to substantiate the existence assertion.
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Q34: Audit planning workpapers are prepared to support
Q35: Audit documentation serves as support for the
Q36: The audit program specifies what the client
Q37: The greatest risk of recording transactions in
Q38: The auditor utilizes the same audit program
Q40: In a reasonableness test,the auditor develops an
Q41: Which one of the following would be
Q42: The auditor's job is to gather sufficient
Q43: Which one of the following would be
Q44: While inspecting documents,the reliability depends on the
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