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A is corrent because one would start with the inventory listing and trace to the inventory tags and the auditor’s recorded count sheets. This will provide the auditor with assurance that items in the inventory listing are valid in the sense that they have an inventory tag (and some will also have been counted by the auditor).
B is incorrect because it addresses whether items the auditor counted were included on the inventory listing, not whether items on the listing are valid.
C is incorrect because tracing from inventory tags to receiving reports and vendors’ invoices addresses whether items with tags have proper support—the question relates to the client’s inventory listing being valid.
D is incorrect because it addresses whether items received and for which the client has been billed are included in inventory; related, it is difficult to find invalid inventory items by starting with known valid items.