Using the Terms Below, Complete the Following Extract from Paragraph

Short Answer

Using the terms below, complete the following extract from paragraph A17 of ISA500 referring to observations of inventory counts:
1. analytical data
2. audit evidence
3. audit staff
4. others
5. point in time at
6. year in
-Observation consists of looking at a process or procedure being performed by ________________ …. Observation provides ________________ about the performance of a process or procedure, but is limited to the ________________which the observation takes place.