Depending on the industries you audit, you may find yourself performing inventory counts of some interesting inventories!

Example Scenarios:

(1) Some organizations, such as the American Red Cross, have inventories of blood and blood components, which they often keep in freezers.

(2) Another example, consider a client who is a poultry producer. This client will likely have a farm with chicken houses containing thousands of birds. While counting this inventory, you will have to comply with prescribed health standards, which may include showering each time you enter a different sector of the farm.

(3) For a large steakhouse chain, one auditor reported to us that he spent six hours in a large freezer counting steaks. As he reported to one of the textbook authors, "I had to use a pencil to write counts because the ink in my pen froze solid."

(4) Other fun examples include counting diamonds at a jeweler, pills at a pharmacy, and frozen waffles!

Research and discuss other "quirky" inventory experiences that auditors might encounter. Would you want to be involved in this type of inventory count? Why or why not?