Sunday, March 16, 2008

#36 Stock Take Audit Procedure - 2

As mentioned in previous posting ( Post #35), test count samples in stock take need to be selected: 1) from the floor and 2) from the list.

The purpose of selecting samples from the floor means select the samples from the warehouse floor, test count the result then match to inventory listing as at balance sheet date, to check that the stock listing is complete.

The purpose of selecting samples from the list means select the samples from the list, to check that the inventory appear on the list exist.

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