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B is corrent because the observation of a client’s physical inventory is the best procedure.
A is incorrect because the accuracy of management’s inventory representations with respect to damaged merchandise cannot be evaluated without observation of the inventory.
C is incorrect because the auditor’s concern with damaged merchandise is not overcome by the overall fairness of inventory values as determined by comparing the client’s inventory turnover ratio with the industry average.
D is incorrect because slow-moving items are not necessarily damaged items. Also, items may be damaged near the end of the year and thus would not appear as slow-moving until some point in the future.