Which of the following procedures would not be appropriate for an auditor in discharging his or her responsibilities concerning the existence of the entity’s stock?

(a) Obtaining written representation from the entity as to the existence, quality and value of the stock.

(b) Carrying out stock-taking procedures at an interim date.

(c) Supervising the annual stock-take.

(d) Confirming the goods in the hands of public warehouses.

Choose the best answer.