How Does the Auditor Gather Evidence During the Physical Inventory

Multiple Choice

How does the auditor gather evidence during the physical inventory count?

A) The auditor determines that the items on hand that are not owned by the client are counted.
B) The auditor begins the test count process after the client has finished counting the inventory.
C) The auditor observes that all inventory has been tagged and counted.
D) The auditor observes that client personnel are performing test counts in the areas where they are most familiar with the inventory.