The Auditor Should Perform All of the Following Procedures Related

Multiple Choice

The auditor should perform all of the following procedures related to the physical inventory count except

A) Document the first and last tag numbers used
B) Take notations of all items that appear to be obsolete or are in questionable condition
C) Make counts of all items and record the counts for subsequent tracing into the client's inventory compilation
D) Observe whether there is any physical movement of goods during the counting of the inventory