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Bert Finney, CPA is auditing Twinkles Ltd which runs a chain of jewellery shops and you are responsible for the audit of inventory. Counting and

Bert Finney, CPA is auditing Twinkles Ltd which runs a chain of jewellery shops and you are responsible for the audit of inventory. Counting and identifying the items of jewellery is not a difficulty but verifying the value of the inventory is a major planning issue. How would he gather sufficient appropriate evidence to validate the value of inventories in this case?

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