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an auditor selected items for test Counts from a client's inventory listing for observing the client's physical inventory at the warehouse the auditor then found

an auditor selected items for test Counts from a client's inventory listing for observing the client's physical inventory at the warehouse the auditor then found the items selected at the warehouse and counted them this procedure most likely obtain evidence concerning Management's assertion of: a. rights and obligations b. completeness c. existence or occurrence d. valuation

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