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1. What steps should auditors take if the client has multiple locations being counted? 2. What is an inventory roll-forward? What roll-forward tests should be

  1. 1. What steps should auditors take if the client has multiple locations being counted?
  2. 2. What is an inventory roll-forward? What roll-forward tests should be performed?
  3. 3. Define and give examples of off-balance sheet information.
  4. 4. What is a compensating control? Give an example for finance and investment cycle accounts.

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