The audit procedure "Account for unused tag numbers shown in the auditor's working papers to make sure no tags have been added" provides assurance mainly for the existence objective for inventory pricing and compilation.

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The audit procedure of accounting for unused tag numbers helps to ensure that all inventory items have been accounted for and none have been added without proper documentation, which provides assurance for the existence objective of inventory pricing and compilation.

The Audit Procedure "Account for Unused Tag Numbers Shown in the Auditor's