Which of These Procedures Would Not Be Appropriate for an Auditor

Multiple Choice

Which of these procedures would not be appropriate for an auditor in discharging his or her responsibilities concerning the entity's physical inventories, assuming that the inventory is held at one location?

A) obtaining written representation from the entity as to the existence, quality, and dollar amount of the inventory
B) relying on the internal auditor to observe the total inventory count
C) confirming the goods in the hands of public warehouses
D) none of the procedures would be appropriate