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Chapter 21
Timing
Sample size
Selection of items
Valuation of inventory
Cost or market
Finished goods
Ending inventory
2010 Prentice Hall Business Publishing, Auditing 13/e, Arens//Elder/Beasley 21 - 32
Interrelationship of Various
Audit Tests
Work in process Finished goods
Cost of goods Cost of goods
manufactured manufactured
Finished goods
Tests of
sales and Cost of goods sold
collection cycle