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In order for a perpetual inventory count system to provide satisfactory evidence of year-end inventory levels it is essential that management maintains adequate inventory records and investigates and corrects all material differences between the inventory records and the physical counts. It is also essential, as a minimum, that company employees count: A. All items at least once during the year. B. All high value items at the year-end. C. All items at the same time at least once during the year. D. All items at least once during the year with the auditor in attendance. |