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D is corrent because analytical procedures applied to inventory balances alone will not provide information as to legal title to inventory, although subsequent tests of details of transactions and balances as a result of fluctuations identified may provide such evidence.
A is incorrect because physical observation of an asset also provides evidence that the client has title to the inventory.
B is incorrect because the confirmation of the client’s inventories with an independent outside warehouse provides evidence that the client has title to the goods.
C is incorrect because examination of paid vendors’ invoices provides strong evidence of legal title, since the goods have been paid for.