In the Event That the Audit Client Has Multiple Locations

Multiple Choice

In the event that the audit client has multiple locations and the auditor is not able to be present at all of them on the date of the physical inventory count, the auditor can rely

A) totally on the internal auditor to observe the physical inventory count.
B) on the internal auditor subject to the requirements of CAS 610.
C) totally on the records prepared as part of the client periodic inventory system.
D) none of the above