Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 59

The purpose of tracing a sample of inventory tags to a client's computerized listing of inventory items is to determine whether the inventory items
A) Represented by tags were included on the listing.
B) Included on the listing were properly counted.
C) Represented by tags were reduced to the lower of cost or market.
D) Included in the listing were properly valued.