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When an auditor observes that personnel who are responsible for physically counting inventory ...

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When an auditor observes that personnel who are responsible for physically counting inventory ...

When an auditor observes that personnel who are responsible for physically counting inventory are not following the inventory instructions, the auditor should

▸ contact a client's supervisor to correct the problem.

▸ modify the client's physical inventory instructions.

▸ not discuss the problem with client's supervisor in order to maintain independence.

▸ assign audit staff to the inventory count.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

Read 36 times

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