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An Audit Engagement Objective at a Manufacturer Is to Determine

Question 133

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An audit engagement objective at a manufacturer is to determine the quality of raw materials purchased. Which of the following actions would best enable an internal auditor to satisfy this objective?


A) Analyze the provision for sales allowances.
B) Analyze the percentage of scrap incurred during production.
C) Research the rationale for customer returns.
D) Evaluate the volume and characteristics of products rejected during processing.

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