CICPA Audit (注册会计师 审计)

CICPA CPA Audit (注册会计师 审计, China)

Audit Objectives Assertions And PlanningEnglish
Exam overview

Practice session

An auditor selects a sample of inventory items recorded in the client's perpetual inventory sub-ledger and traces them to the physical warehouse to inspect the actual goods. Which management assertion is the auditor primarily testing?

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