Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.
The auditor should review the instructions of the management and the internal controls regarding the stock sheets, tagging, counting and re-counting of stocks; identification of slow moving, obsolete, damaged or rejected items of inventory; valuation of work-in-progress; cut-off procedures; and movement of inventories between the cut-off date and the date of physical counting.
