Question: An auditor selected items for test counts from a client's inventory listing before observing the client's physical inventory at the warehouse. The auditor then found

An auditor selected items for test counts from a client's inventory listing before observing the client's physical inventory at the warehouse. The auditor then
found the items selected at the warehouse and counted them. This procedure most likely obtained evidence concerning management's assertion of:
Multiple Choice
rights and obligations.
completeness.
existence or occurrence.
valuation.
 An auditor selected items for test counts from a client's inventory

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