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denausor denausor
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A year ago
If a client intends to count inventory at an interim date, the auditor should expect there to be all of the following except

▸ controls over the preparation and maintenance of perpetual inventory records.

▸ competent personnel assigned to count the inventory.

▸ third-party inventory counting specialists.

▸ an adequately designed plan to count the inventory.
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Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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LeonKennedySLeonKennedyS
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A year ago
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