Question: While performing audit procedures to test the client's ending inventory account balances, the auditor traces a sample of prenumbered inventory tags to the physical inventory

While performing audit procedures to test the client's ending inventory account balances, the auditor traces a sample of prenumbered inventory tags to the physical inventory report sheets. Which of the following main assertions would this audit procedure most likely be testing?
A. Existence and occurrence.
B. Cutoff.
C. Completeness.
D. Valuation, allocation, and accuracy.
While performing audit procedures to test the

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