Question: An auditor selected items for test counts while observing a client's physical inventory. The auditor then traced the test counts to the client's inventory listing.

An auditor selected items for test counts while observing a client's physical inventory. The auditor then traced the test counts to the client's inventory listing. Tracing test counts most likely obtained evidence concerning the relevant assertion about
Rights and obligations.
Completeness.
Accuracy, valuation, and allocation.
Existence.
An auditor selected items for test counts while

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