Which One of the Following Procedures Would Not Be Appropriate

Multiple Choice

Which one of the following procedures would not be appropriate for an auditor in discharging his or her responsibilities concerning the client's physical inventories?

A) Confirmation of goods in the hands of public warehouses.
B) Supervising the annual physical inventory count.
C) Carrying out physical inventory procedures at an interim date.
D) Obtaining written representation from the client as to the existence, quality and dollar amount of the inventory.