Which of the Following Procedures Would an Auditor Most Likely

Multiple Choice

Which of the following procedures would an auditor most likely perform to obtain assurance that slowmoving and obsolete items included in inventories are properly identified?

A) Testing shipping and receiving cutoff procedures.
B) Confirming inventories at locations outside the entity's premises.
C) Examining an analysis of inventory turnover.
D) Tracing inventory observation test counts to perpetual listings.