Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 17

After accounting for a sequence of inventory tags, an auditor traces a sample of tags to the physical inventory listing to obtain evidence that all items
A) Included in the listing have been counted.
B) Represented by inventory tags are included in the listing.
C) Included in the listing are represented by inventory tags.
D) Represented by inventory tags are bona fide.