Your client is a whole sale merchant of electrical goods with a head office in Mumbai and four branches in Kanpur, Nagpur, Chennai and Kolkata. The client has total annual sales of Rs. 10 lakhs and total stocks of Rs. 2 lakhs. The stocks are located as follows: Head office, Rs. 75,000; Kanpur branch, Rs. 45,000; Nagpur branch, Rs. 30,000; Chennai branch, Rs. 22,000; and Kolkata branch, Rs. 28,000. Your client is planning yearly stock-taking.

Discussion
a. List five things which your client should do to ensure an accurate stocktaking.
b. List four things you should do in planning your audit attendance at the stocktaking.