Which of the Following Is NOT a Procedure That the Auditor

Multiple Choice

Which of the following is NOT a procedure that the auditor should perform related to the physical inventory count?

A) Document the first and last tag numbers used.
B) Take notations of all items that appear to be obsolete or are in questionable condition.
C) Make counts of all items and record the counts for subsequent tracing into the client's inventory compilation.
D) Observe whether there is any physical movement of goods during the counting of the inventory.