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D is corrent because observation of physical inventory would not indicate that shipments have been made on a consignment basis. Irrespective of whether sales are on a regular basis or a consignment basis, the inventory would not be in the client’s possession.
A is incorrect because tracing the shipping documents to the sales journal would disclose the consignment arrangement if the sales journal indicated sale terms.
B is incorrect because testing cash receipts transactions and the related documentation would probably provide an indication of consignment sales.
C is incorrect because no receivable is established by the client when goods are consigned.