a. Identify five tests of details of balances that may be applied to inventories. b. For the
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a. Identify five tests of details of balances that may be applied to inventories.
b. For the test of observing the client's physical inventory count, indicate
(1) when this test is required, (2) factors that affect the timing and extent of the test, (3) what should be considered in evaluating the client's inventory-taking plans, and (4) what the auditor should do during the actual taking of the physical inventory.
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