Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 43

Your client counts inventory three months before the end of the fiscal year because controls over inventory are excellent. Which procedure is not necessary for the roll-forward?
A) Check that shipping documents for the last three months agree with perpetual records.
B) Trace receiving reports for the last three months to perpetual records.
C) Compare gross margin percentages for the last three months.
D) Request the client to recount inventory at the end of the year.