If the Auditor Is Appointed After the Year-End of the Client,the

Multiple Choice

If the auditor is appointed after the year-end of the client,the auditor

A) should qualify the audit opinion for the inventory balance and cost of sales.
B) could attend a current perpetual inventory count and roll backward with the records.
C) should do an inventory count as soon as he is appointed.
D) will inquire with management about the inventory count performed at year-end.