An Auditee May Count the Inventory at a Date Other

Multiple Choice

An auditee may count the inventory at a date other than the balance sheet date.Which of the following is necessary if the auditor plans to observe the count on a non-balance sheet date?

A) Complete recounts by independent teams must be performed.
B) Perform additional roll-forward or roll-back procedures for the period between the count date and balance sheet date.
C) Unit cost records must be integrated with production accounting records.
D) Inventory cannot be a material amount.