In an audit of inventories, an auditor would least likely verify that

In an audit of inventories, an auditor would least likely verify that 



A. All inventory owned by the entity is on hand at the time of the count.

B. The entity has used proper inventory pricing.

C. The financial statement presentation of inventories is appropriate.

D. Damaged goods and obsolete items have been properly accounted for.


Answer: All inventory owned by the entity is on hand at the time of the count


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