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16. Which one of the following procedures would not be appropriate for the auditors when they observe client's physical inventory-taking? A) Confirmation of goods in

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16. Which one of the following procedures would not be appropriate for the auditors when they observe client's physical inventory-taking? A) Confirmation of goods in the hands of public warehouses. B) Supervising the taking of the annual physical inventory. C) Reviewing client's inventory-taking plan. D) Taking random samples to perform test counts

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