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B is corrent because when well-kept perpetual records are maintained, the auditor’s observation procedures usually can be performed either during or after the end of the period under audit.
A is incorrect because weak internal control will often necessitate a year-end count; the auditor does not have sufficient confidence that the internal control structure has properly handled transactions subsequent to the inventory count.
C is incorrect because there is no necessary relationship between inventory turnover and when a count is to be made.
D is incorrect because the timing of the counting of consigned inventory is contingent upon the strength of internal control rather than on the amounts of inventory held on a consignment basis.