32 Examine correspondence in client's files that indicates the uncollectibility of the accounts for a selected number of write-offs. Identify the related audit objective. OA Occurrence OB. Completeness OC. Posting & summarization D. Timing Question 33 The most reliable procedure for an auditor to use to test the existence of a client's inventory at an outside location would be to OA Observe physical counts of the inventory items B. Trace the total on the inventory listing to the general ledger inventory account OC. Obtain a confirmation from the client indicating inventory ownership D. Analytically compare the current-year inventory balance to the prior-year balance