Posted: May 24th, 2017

The extent of the auditor’s inventory test count would LEAST depend on which of the following?

The extent of the auditor’s inventory test count would LEAST depend on which of the following?

A. The nature and composition of the inventory.

B. The existence of inventory at multiple locations.

C. The effectiveness of controls pertaining to maintenance of perpetual records.

D. The care exercised by client employees in taking the inventory.

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