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Cul de las siguientes afirmaciones es incorrecta al realizar una observacin de recuento de inventario? La direccin de las pruebas de la hoja al piso

Cul de las siguientes afirmaciones es incorrecta al realizar una observacin de recuento de inventario?

La direccin de las pruebas de la hoja al piso proporciona evidencia de que los elementos que se prueban realmente existen.

Las hojas de recuento prenumeradas garantizan que los artculos del inventario que se registran realmente existan.

Seleccionar artculos del piso de la ubicacin del inventario y rastrear la cantidad contada hasta los registros del inventario durante el conteo aborda la afirmacin de integridad.

La inspeccin de que los artculos obsoletos o daados sean identificables por separado aborda la afirmacin de valoracin.

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