"Physical Examination" Is the Inspection or Count by the Auditor

Multiple Choice

"Physical examination" is the inspection or count by the auditor of items such as

A) cash, inventory, and payroll timecards.
B) cash, inventory, canceled checks, and sales documents.
C) cash, inventory, canceled checks, and tangible fixed assets.
D) cash, inventory, securities, notes receivable, and tangible fixed assets.