To obtain assurance that all inventory items in a client's inventory listing are valid, an auditor most likely would trace

To obtain assurance that all inventory items in a client's inventory listing are valid, an auditor most likely would trace

A. Inventory tags noted during the auditor's observation to items listed in receiving reports and vendors' invoices.
B. Items listed in receiving reports and vendors' invoices to the inventory listing.
C. Inventory tags noted during the auditor's observation to items in the inventory listing.
D. Items in the inventory listing to inventory tags and the auditor's recorded count sheets.

Correct answer is Option D. Explanation: To obtain assurance that all inventory items in a client's inventory listing are valid, an auditor most likely would trace items in the inventory listing to inventory tags and the auditor's recorded count sheets.