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A is corrent because tracing the test counts from the observation of physical inventory to the final inventory schedule determines that items observed by the auditor are included in the final inventory schedule.
B is incorrect because tracing the test count data to the final inventory schedule provides no evidence that the client owns the inventory.
C is incorrect because, while the inventory was present for the auditor’s observation and test count, it may have been shipped prior to the auditor’s tracing the test count data to the final inventory schedule.
D is incorrect because tracing the test count data to the final inventory schedule provides no evidence of the obsolescence of the inventory.