Posted: May 24th, 2017

The auditor’s strategy in performing test counts during the inventory observation is to:

The auditor’s strategy in performing test counts during the inventory observation is to:

A. concentrate tests on high dollar items and take a representative sample of other items.

B. concentrate tests in areas where employees seem to be disregarding the inventory instructions.

C. randomly select all test items.

D. test all high dollar items.