Which of the following is not a part of the auditors' responsibility when a client's count of its inventory?

Question

Quizplus · Accepted Answer

It is not the auditors' responsibility to determine which counts they will make and which counts the client will make. The auditors' responsibility is to plan and perform procedures to obtain reasonable assurance that the inventory is fairly stated in accordance with the applicable financial reporting framework. This includes evaluating the condition of inventory, observing compliance with management's instructions for the count, making some test counts, and evaluating the results of the inventory count.

Which of the Following Is Not a Part of the Auditors