An Auditor Has Accounted for a Sequence of Inventory Tags

An auditor has accounted for a sequence of inventory tags and is now going to trace information on a representative number of tags to the physical inventory sheets. The purpose of this procedure is to obtain assurance that

A) The final inventory is valued at cost.
B) All inventory represented by an inventory tag is listed on the inventory sheets.
C) All inventory represented by an inventory tag is bona fide.
D) Inventory sheets do not include untagged inventory items.