Which of the Following Audit Procedures Probably Would Provide the Most

Which of the following audit procedures probably would provide the most reliable evidence concerning the entity's assertion of rights and obligations related to inventories?

A) Trace test counts noted during the physical count of inventory to the summarization of quantities.
B) Inspect agreements for evidence of inventory held on consignment.
C) Select the last few shipping advices used before the physical count and determine whether the shipments were recorded as sales.
D) Inspect the open purchase order file for significant commitments to consider for disclosure.