Design and perform physical observation audit tests for inventory. Design and perform audit tests of pricing and compilation for inventory. Integrate the various parts of the audit of the inventory and warehousing cycle.

AUDIT OF THE INVENTORY AND WAREHOUSING CYCLE

Describe the business functions and the related documents and records
in the inventory and warehousing cycle.

Explain the five parts of the audit of the inventory and warehousing cycle.
Design and perform audit tests of cost accounting.
Apply substantive analytical procedures to the accounts in the inventory and
warehousing cycle.
Design and perform physical observation audit tests for inventory.
Design and perform audit tests of pricing and compilation for inventory.
Integrate the various parts of the audit of the inventory and warehousing cycle.

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