Completeness - Test counts from inventory in the warehouse to the inventory records., Existence - Test counts from inventory records to the inventory in the warehouse., Accuracy, Valuation and Allocation - Review an aged inventory listing and identify any slow moving items of inventory., Rights & Obligations - Observe the location of any inventories held by third parties and that they are not being included in the inventory count,

Inventory audit procedures & Assertions

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순위표

비주얼 스타일

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