Documentation of Audit Work Performed during the Count

Question 1

Auditors’ working papers include (observations)

Answer 1

Details of their observations and procedures performed

Question 2

Auditors’ working papers include (manner inventory counted)

Answer 2

The manner in which points that are relevant and material to inventory being counted or measured have been dealt with by the client

Question 3

Auditors’ working papers include (subsequent testing)

Answer 3

Items for subsequent testing, such photocopies of rough inventory sheets

Question 4

Auditors’ working papers include (details sequence)

Answer 4

DetaIls of the sequence of inventory sheets

Question 5

Auditors’ working papers include (auditor’s)

Answer 5

Auditor’s conclusions