When a Physical Count of Inventory Is Performed at an Interim

Multiple Choice

When a physical count of inventory is performed at an interim date, the auditor observes it at that time and tests the perpetuals for transactions:

A) from the date of the count to year-end.
B) throughout the year.
C) which are a representative sample of the period under audit.
D) from the date of the count to the end of the audit field work.