試題詳解

15. In auditing a manufacturing entity, which of the following procedures would an auditor least likely perform to determine whether slow-moving, defective, and obsolete items included in inventory are properly identified?
(A) Examine inventory items for dust or rust during observation.
(B) Trace tag counts to final inventory listing.
(C) Compare inventory balances to anticipated sales volume.
(D) Review inventory experience and trends.