Which of the Following Is Not One of the Independent

Multiple Choice

Which of the following is not one of the independent auditor's objectives regarding the examination of inventories?

A) Verifying that inventory counted is owned by the client.
B) Verifying that the client has used proper inventory pricing.
C) Ascertaining the physical quantities of inventory on hand.
D) Verifying that all inventory owned by the client is on hand at the time of the count.