The Extent of the Auditor's Inventory Test Count Would Least

Multiple Choice

The extent of the auditor's inventory test count would least depend on which of the following?

A) The nature and composition of the inventory.
B) The care exercised by client employees in taking the inventory.
C) The effectiveness of controls pertaining to maintenance of perpetual records.
D) The effectiveness of controls pertaining to the safeguarding of the inventory.
E) The existence of inventory at multiple locations.