While observing a client's annual physical inventory, an auditor conducted test counts for certain test counts were higher than the recorded quantities in the client's perpetual records. This situation could be the result of the client's failure to record:

A. 2, 1, 3, 4, 5 B. 1, 2, 3, 4, 5 C. 5, 1, 4, 3, 2 D. 4, 1, 3, 2, 5

A. Auditing uses the theory of evidence to verify the financial information made available by accountancy B. Auditing lends credibility dimension and quality dimension to the financial statements prepared by the accountant C. Auditor should have a thorough knowledge of accounting concepts and convention to enable opinion on financial statements D. All of the above

A. Survey B. Report C. Checking D. Preparation

A. 10 B. 20 C. 30 D. 60