In general,the auditors' best opportunity to detect inventory errors and frauds is during the physical observation of the inventory count.

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Physical observation of inventory is an important step in auditing inventory. It enables the auditor to confirm the existence and valuation of inventory, and identify any discrepancies or irregularities. Therefore, the best opportunity for auditors to detect inventory errors and frauds is during the physical observation of inventory count.

In General,the Auditors' Best Opportunity to Detect Inventory Errors and Frauds