Question: QUESTION 22 During planning, the auditor noted controls within the inventory process and assessed control risk to be low with respect to inventory. As such,

QUESTION 22 During planning, the auditor noted controls within the inventory process and assessed control risk to be low with respect to inventory. As such, the audit program will be designed so that it: C! only tests the inventory transactions and the tests of details of the inventory balance 0 includes testing the operating effectiveness of the controls 0 excludes testing the operating eectiveness of the controls C) only tests the inventory transactions but not the tests of details of the inventory balance
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