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During inventory stocktake, auditors follow the clients employees to see if the internal control procedures on inventory stocktake are properly implemented. What type of audit
During inventory stocktake, auditors follow the clients employees to see if the internal control procedures on inventory stocktake are properly implemented. What type of audit evidence is used in the audit procedure?
A. | Inquiry of the client | |
B. | External confirmation | |
C. | Documentation | |
D. | Physical examination | |
E. | Observation |
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