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nitanikollaj nitanikollaj
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A year ago
When a physical count of inventory is performed at an interim date, the auditor observes it at that time and tests the perpetual records for transactions

▸ throughout the year.

▸ which are a representative sample of the period under audit.

▸ from the date of the count to year-end.

▸ from the date of the count to the end of the audit field work.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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Ms T.Ms T.
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A year ago
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