Camilla Is Preparing the Audit Program for the Inventory of Summers

Multiple Choice

Camilla is preparing the audit program for the inventory of Summers, a large department store. Camilla listed "select a sample of invoices from suppliers to verify that the risks and rewards of the inventory were transferred to Summers." Camilla is concerned that some of the inventory in the store might be on consignment. The account-balance-related objective that Camilla is concerned about is

A) rights and obligation (ownership) .
B) accuracy.
C) valuation.
D) existence.