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Where an auditor is unable physically to inspect inventory held by an agent on a sale or return basis, which of the following forms of evidence is the most reliable? A. A copy of the pro-forma invoice to the agent. B. A certificate obtained directly by the auditor from the agent detailing the inventory held on the client's behalf. C. An analysis of cash received from the agent after the year-end and substantiating the year-end inventory level. D. A year-end statement from the agent to the client detailing the transactions and balance of inventory held. |