Problem

Which of the following steps would not normally be included in a program for a physical in...

Which of the following steps would not normally be included in a program for a physical inventory observation? 

A. Vouch unit prices to vendors’ invoices or other cost records.

B. Obtain the client’s inventory counting instructions and review them for completeness.

C. Inspect the tags used and unused and record the tag numbers used.

D. Obtain the numbers of the last five receiving reports and last five shipping documents.

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