During the observation of the inventory count, the auditor has no responsibility to: (a) observe the count
Question:
During the observation of the inventory count, the auditor has no responsibility to:
(a) observe the count by client personnel.
(b) make some test counts of inventory quantities.
(c) supervise the taking of the inventory count.
(d) watch for damaged and obsolete inventory items.
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Saud Ur Rehman
Evaluating manufacturing processes by designing and conducting research programs; applying knowledge of product design, fabrication, assembly, tooling, and materials; conferring with equipment vendors; soliciting observations from operators. Developing manufacturing processes by studying product requirements; researching, designing, modifying, and testing manufacturing methods and equipment; conferring with equipment vendors. Keeping equipment operational by coordinating maintenance and repair services; following manufacturer's instructions and established procedures; requesting special service.
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Related Book For 
Auditing A Practical Approach
ISBN: 9781118878415
1st Extended Canadian Edition
Authors: Robyn Moroney, Fiona Campbell, Jane Hamilton, Valerie Warren
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