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What is Inventory Audit Program Overview about?

This document presents an inventory audit program aimed at validating information about inventories according to control procedures. The program includes performing compliance and substantive tests, as well as preparing a report with the conclusions. Some compliance tests include verifying inventory policies, periodic physical counts, and recording movements. Substantive tests include checking that inventories are valued at the lower of cost or market, and that a provision is established for protection.

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ScribdTranslations

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