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Fill in the blanks (auditing & Accounting)

A. An inventory trial balance can be used to scan for _______ and as a population for sample selection for the _______ .

B. A procedure to gather evidence on both account balances and controls is called a _______ procedure.

C. Investment accounting may be on the _______ method, _______ method, or _______ method.

D. Inventory observation may need to be scheduled on the year-end date, making a large number of test counts if the test of controls _______ .