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Name: Class: EARTHWEAR CLOTHIERS 4-1 Inventory Floor to Sheet Test Counts December 31, 2016 GERMANY Quantity on Quantity on Inventory Count Inventory Status Inventory ID Description Tags Report Difference Describe any Violations of Management's Assertions 101-2089 Medium T-shirt 32,789 32,789 0 102-5573 M Sweater 102-8637 XL Sweater 94,202 94,202 0 103-2538 Photo 5 X 7 23,842 23,842 0 103-7994 Photo 11 X 17 104-9326 Duffel Bag 7,560 7,560 0 JAPAN Quantity on Quantity on Inventory Count Inventory Status Inventory ID Description Tags Report Difference Describe any Violations of Management's Assertions 101-2089 Medium T-shirt 23,324 23,324 0 102-5573 M Sweater 102-8637 XL Sweater 19.805 19,805 0 103-2538 Photo 5 X 7 23,901 23,901 0 103-7994 Photo 11 X 17 104-9326 Duffel Bag 18,345 18,345 0Name: Class: EARTHWEAR CLOTHIERS 4-2 Inventory Sheet to Floor Test Counts December 31, 2016 GERMANY Quantity on Quantity on Inventory Status Inventory Count Inventory ID Description Report' Tags Difference Describe any Violations of Management's Assertions 100-2545 Fishing Vest 11,894 11,894 0 101-1348 Small T-shirt 8,349 8,349 0 101-3573 Large T-shirt 103-5037 Photo 8 1/2 X 11 53,838 53,838 0 104-3501 Briefcase 104-4510 Large suitcase 19,007 19,007 0 JAPAN Quantity on Quantity on Inventory Status Inventory Count Inventory ID Description Report Tags* Difference Describe any Violations of Management's Assertions 100-2545 Fishing Vest 9,498 9.498 0 101-1348 Small T-shirt 8,645 8,645 0 101-3573 Large T-shirt 103-5037 Photo 8 1/2 X 11 8,907 8,907 0 104-3501 Briefcase 104-4510 Large suitcase 24,389 24,389 0Inventory Status Report International Warehouses Date: 01/01/2016 Inventory No. Item Description Germany Japan Total 100-2545 Fishing Vest 11,894 9,498 21,392 101-1348 Small T-shirt 8,349 8,645 16,994 101-2089 Medium T-shirt 32,789 23,324 56, 113 101-3573 Large T-shirt 28,239 2,342 30,581 102-5573 M Sweater 84,383 9,678 94,061 102-8637 XL Sweater 94,202 19,805 114,007 103-2538 Photo 5 X 7 23,842 23,901 47,743 103-5037 Photo 8 1/2 X 11 53,838 8,907 62,745 103-7994 Photo 11 X 17 0 18,234 18,234 104-3501 Briefcase 84,900 43,487 128,387 104-4510 Large suitcase 19,007 24,389 43,396 104-9326 Duffel Bag 7,560 18,345 25,905 WAA Staff Auditor Note: This Inventory Status Report was given to us after the physical counts were completed. The Earth Wear staff indicate this report reflects all corrections noted during the physical inventory counts at the two international locations. RLTO O O O INVENTORY DATE LOCATION INVENTORY DATE LOCATION INVENTORY DATE LOCATION INVENTORY DATE LOCATION 01/01 GERMANY 01/01 GERMANY 01/01 GERMANY 01/01 GERMANY ITEM: ITEM: ITEM: ITEM: 100-2545 101-1348 101-2089 101-3573 DESCRIPTION DESCRIPTION DESCRIPTION DESCRIPTION FISHING VEST SMALL T-SHIRT MEDIUM T-SHIRT LARGE T-SHIRT QUANTITY QUANTITY QUANTITY QUANTITY 11894 8349 32789 28239 COUNTED BY: COUNTED BY COUNTED BY: COUNTED BY: TOM JONES TOM JONES TOM JONES TOM JONES CHECKED BY: CHECKED BY: CHECKED BY: CHECKED BY: sheila Barton Sheila Barton TAG NO. 502 TAG NO. 541 TAG NO. 565 TAG NO. 597 O O O O - -.. INVENTORY DATE LOCATION INVENTORY DATE LOCATION INVENTORY DATE LOCATION INVENTORY DATE LOCATION 01/01 GERMANY 01/01 GERMANY 01/01 GERMANY 01/01 GERMANY ITEM: ITEM: ITEM: ITEM: 102-5573 102-8637 103-2538 103-5037 DESCRIPTION DESCRIPTION DESCRIPTION DESCRIPTION M SWEATER XL SWEATER PHOTO 5 X 7 PHOTO 8 1/2 X 11 QUANTITY QUANTITY QUANTITY QUANTITY 84383 94202 23842 53838 COUNTED BY : COUNTED BY: COUNTED BY : COUNTED BY: TOM JONES TOM JONES TOM JONES TOM JONES CHECKED BY: CHECKED BY: CHECKED BY: CHECKED BY: Sheila Barton sheila Barton TAG NO. 614 TAG NO. 633 TAG NO. 747 TAG NO. 752 O O O O INVENTORY DATE LOCATION INVENTORY DATE LOCATION INVENTORY DATE LOCATION INVENTORY DATE LOCATION 01/01 GERMANY 01/01 GERMANY 01/01 GERMANY 01/01 GERMANY ITEM: ITEM: ITEM: ITEM: 103-7994 104-3501 104-4510 9286-HOT DESCRIPTION DESCRIPTION DESCRIPTION DESCRIPTION PHOTO 11 X 17 BRIEFCASE LARGE SUITCASE DUFFEL BAG QUANTITY QUANTITY QUANTITY QUANTITY 9734 84900 19007 7560 COUNTED BY: COUNTED BY: COUNTED BY: COUNTED BY: TOM JONES TOM JONES TOM JONES TOM JONES CHECKED BY: CHECKED BY CHECKED BY: CHECKED BY: Sheila Barton Sheila Barton TAG NO. 762 TAG NO. 802 TAG NO. 824 TAG NO. 839O O O O INVENTORY DATE LOCATION INVENTORY DATE LOCATION INVENTORY DATE LOCATION INVENTORY DATE LOCATION 01/01 JAPAN 01/01 JAPAN 01/01 JAPAN 01/01 JAPAN ITEM: ITEM: ITEM: ITEM: 100-2545 101-1348 101-2089 102-5573 DESCRIPTION DESCRIPTION DESCRIPTION DESCRIPTION FISHING VEST SMALL T-SHIRT MEDIUM T-SHIRT M SWEATER QUANTITY QUANTITY QUANTITY QUANTITY 9498 8645 23324 9687 COUNTED BY: COUNTED BY: COUNTED BY : COUNTED BY: JUL SAMSON JUL SAMSON JUL SAMSON JUL SAMSON CHECKED BY: CHECKED BY: CHECKED BY: CHECKED BY: Brady Williams TAG NO. 1210 TAG NO. 1243 TAG NO. 1261 TAG NO. 1334 O O O O INVENTORY DATE LOCATION INVENTORY DATE LOCATION INVENTORY DATE LOCATION INVENTORY DATE LOCATION 01/01 JAPAN 01/01 JAPAN 01/01 JAPAN 01/01 JAPAN ITEM: ITEM: ITEM: ITEM: 102-8637 103-2538 103-5037 103-7994 DESCRIPTION DESCRIPTION DESCRIPTION DESCRIPTION XL SWEATER PHOTO 5 X 7 PHOTO 8 1/2 X 11 PHOTO 11 X 17 QUANTITY QUANTITY QUANTITY QUANTITY 19805 23901 8907 18234 COUNTED BY: COUNTED BY: COUNTED BY : COUNTED BY: JUL SAMSON JUL SAMSON JUL SAMSON JUL SAMSON CHECKED BY: CHECKED BY: CHECKED BY: CHECKED BY: Brady Williams Brady Williams Brady Williams TAG NO. 1386 TAG NO. 1441 TAG NO. 1450 TAG NO. 1464 O O O INVENTORY DATE LOCATION INVENTORY DATE LOCATION INVENTORY DATE LOCATION 01/01 JAPAN 01/01 JAPAN 01/01 JAPAN ITEM: ITEM: ITEM: 104-3501 104-4510 9286-HOT DESCRIPTION DESCRIPTION DESCRIPTION BRIEFCASE LARGE SUITCASE DUFFEL BAG QUANTITY QUANTITY QUANTITY 43487 24389 18345 COUNTED BY: COUNTED BY: COUNTED BY: JUL SAMSON JUL SAMSON JUL SAMSON CHECKED BY: CHECKED BY: CHECKED BY: Brady Williams TAG NO. 1505 TAG NO. 1533 TAG NO. 1566Willis &Adams, CPAs Description of the inventory count process: EarthWear's Procedures: During EarthWear's year-end inventory count in each warehouse, representatives of the company count all inventory items and record the count for each inventory item on an inventory "count tag." Once the count at a particular warehouse is nished, all tags are collected and compared with the Inventory Status Report. Corrections are recorded on the Inventory Status Report and entered into the Inventory program. Auditor's Procedures: Inventory observation is a required procedure under Generally Accepted Auditing Standards. In addition to inquiry regarding the client's count controls and procedures and observing the client's overall inventory count process and the organization of the warehouse, the external auditor performs test counts on a sample of inventory items. Some of the selections are made from count tags. which are then traced to the inventory status report to verify that the inventory status report is complete and accurate. This procedure is often referred to as a \"oor to sheet" test lie. all inventory items on the warehouse "floor\" have been included in the inventory status report \"sheet"), and is primarily a test for the completeness and accuracy assertions. The auditor also makes some test count selections from the inventory status report and vouches the selected inventory items to the corresponding inventory count tags to verify that inventory listed on the inventory status report exists and is accurate. This procedure is often referred to as a \"sheet to oor\" test {i.e.. all inventory items included on the inventory status report \"sheet\" represent items that actually exist on the warehouse \"oor'}, and is primarily a test for the existence and accuracy assertions. The auditor signs his or her name on each count tag for which he or she has recounted the corresponding inventory to indicate that it has been independently veried. The auditor retains a copy of all of the count tags, even those that he or she does not verify. Tags that were not veried will not bear the auditor's signature