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Inventory is often a significant part of a company's current assets. Because of its importance,

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Inventory is often a significant part of a company's current assets. Because of its importance,

Inventory is often a significant part of a company's current assets. Because of its importance,

▸ auditors are required by auditing standards to observe the client taking a physical inventory count.

▸ price tests must be performed to verify whether the physical counts were correctly summarized.

▸ companies are required to use perpetual inventory systems.

▸ auditors are required by auditing standards to take the physical inventory for the client.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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You make an excellent tutor!

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