Inventory Audit Guide: 11 Counting Procedures and Checklist (2023) - Shopify
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13-22 (OBJECTIVES 1-4, 11-2) The following are audit procedures taken from an audit program: 1. Select items from the inventory records and examine the items in the warehouse. 2. Perform tests of reasonableness on depreciation expense of equipment items, taking into account their remaining useful lives, additions, and disposals during the year, and compare against the amount calculated by the client. 3. Send confirmations to banks with which the client does business to confirm the ca
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