The primary objective of an auditor’s observation of an entity’s stock-taking is to:

(a) allow the auditor to supervise the conduct of the count to obtain assurance that stock quantities are reasonably accurate.

(b) provide an appraisal of the quality of the merchandise on hand on the day of the stock-take.

(c) obtain direct knowledge that the stock exists, and has been properly counted.

(d) discover whether the entity has counted a particular stock item or group of items.

Choose the best answer.