Test Item# Item Description - Auditor Notes - Test Count Results: - Price Test Results (last purchased price): - Proper Action (select one):

1 Pioneer Baking Powder 6 oz. - Boxes appear dusty, sales are noted as slow moving - 115 - $1.15 - Select Action

2 Pioneer Fine Granulated Sugar, 4-lbs. - - 26 - $2.25 - Select Action

3 Pioneer Bread Crumbs, Plain 12 oz. - 21 - $2.75 - Select Action

4 Pioneer Pound Cake Mix, 15 oz. - Boxes appear dented, some damage noted. - 15 - $1.55 - Select Action

5 Pioneer Baking Soda 10 oz. - 48 - $2.45 - Select Action

6 Pioneer Balsamic Vinaigrette, - 16 oz. - 33 - $2.89 - Select Action

7 Pioneer Artichoke Hearts, 14 oz. - 29 - $1.25 - Select Action

8 Pioneer Coffee, Breakfast Blend, - 12 oz. - 92 - $4.89 - Select Action

List of Possible Actions:

A Exception with quantity in test count; calculate the difference and propose an adjustment.

B Exception with value in price test; calculate the difference and propose an adjustment.

C Exception with quantity in test count and value in price test; calculate the difference and propose an adjustment.

D Not an exception, no further audit work is necessary.

E Follow up on valuation reduction for damaged or possible expired goods.