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 perpetual records for transactions

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