Question: The auditors strategy in performing test counts during the observation of the inventory count is to: (a) test all large-dollar items. (b) randomly select all

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

(a) test all large-dollar items.

(b) randomly select all test items.

(c) concentrate tests on high-dollar items with random selection of other items.

(d) concentrate tests in areas where employees seem to be disregarding the inventory instructions.

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