Which of the Following Is Not True Relating to the Auditors

Multiple Choice

Which of the following is not true relating to the auditors' observation of the client's physical inventory?

A) The auditors should evaluate the client's planning of the physical inventory.
B) The auditors should make certain that consigned items from suppliers are included in physical inventory totals.
C) The auditors should evaluate the adequacy of the client's counting procedures.
D) The auditors should take test counts of the client's inventory.