Question: 9 . 4 4 Your client counts inventory three mosths before the ead of the facal year because controls over imentory are excellent. Which procedure

9.44 Your client counts inventory three mosths before the ead of the facal year because controls over imentory are excellent. Which procedure is nor necessary for the roll-forwand?
a.
Check that shipping documents for the last three months agree with perpetual records.
b.
Trace receiving reperts for the faur laire monihs to perpetual records
c.
Compare gross margin percentages for the last three months.
d.
Begremt the ctitrit 10 Ficcurit inverions at the end of the year.
9 . 4 4 Your client counts inventory three mosths

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