Oceanview Marine Company Inventory Tests: Completeness and Existence As at December 31, 2018 From count sheets: Select every tenth item from the count sheets (w/p 22-12 to 22-14), starting with stock #8111 and agree to final listings. From final listings: Select every tenth item from final listings (w/p 22-8 to 22-10), starting with stock #8009 and agree to the count sheets. 8111 Results/discrepancies noted: 8679 8009 8778 Results/discrepancies noted: 22-15 MC 2/25/2019 Current workpapers-tests of hall

Oceanview Marine Company Inventory Tests: Completeness and Existence As at December 31,2018 Erom count sheets: 8111 Resultodiscrepancier noted Select every tenth item from the count sheets (w/p 22-12 to 22-14), starting with stock 48111 and agree to final histings. From final litires: Selectevery terth inem from final listings (wip 22-8 10 agree to the count Oceanview Marine Company Inventory Tests: Completeness and Existence As at December 31,2018 Erom count sheets: 8111 Resultodiscrepancier noted Select every tenth item from the count sheets (w/p 22-12 to 22-14), starting with stock 48111 and agree to final histings. From final litires: Selectevery terth inem from final listings (wip 22-8 10 agree to the count