Question: The auditor's strategy in performing test counts during the inventory observation is to test all large - dollar items. concentrate tests on high dollar items

The auditor's strategy in performing test counts during the inventory observation is to
test all large-dollar items.
concentrate tests on high dollar items with random selection of other items.
concentrate tests in areas where employees seem to be disregarding the inventory instructions.
randomly select all test items.
The auditor's strategy in performing test counts

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