Which of the following is true about the auditors' observation of the client's physical inventory?...

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Accounting

Which of the following is true about the auditors' observation of the client's physical inventory?
Multiple Choice
The auditors should supervise the client's personnel.
The count must be made at year-end.
The auditors' observation addresses the existence assertion.
The auditors should justify any omission of the observation in the audit report.

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