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The auditor ' s strategy in performing test counts during the inventory observation is to : tests on high dollar items and take a representative...
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6) The auditor’s strategy in performing test counts during the inventory observation is to:A. concentrate tests on high dollar items and take a representative sample of other items

.B. concentrate tests in areas where employees seem to be disregarding the inventory instructions.C. randomly select all test items.D. test all high dollar items.
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Subject: Accounting, Business

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