Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 15

An auditor selected items for test counts while observing a client's physical inventory count. The auditor then traced the test counts to the client's inventory listing. This procedure most likely obtained evidence concerning management's balance assertion of
A) Rights and obligations.
B) Completeness.
C) Existence.
D) Valuation and allocation.