While Observing a Client's Annual Physical Inventory,an Auditor Recorded Test

Multiple Choice

While observing a client's annual physical inventory,an auditor recorded test counts for several items and noticed that certain test counts were higher than the recorded quantities in the client's perpetual records.This situation could be the result of the client's failure to record

A) Purchase discounts.
B) Purchase returns.
C) Sales.
D) Sales returns.