Consider and discuss the specific risks and nature of the company you will be auditing and create comprehensive work program for the Inventory
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- A brief summary page for the inventory work program Include in this summary specific financial information gleaned from the current Form 10-K used to perform an analysis of work program steps. For example, if the team noted significant swings in the Inventory balance year-over-year, identify these swings and how you address them in your work program (this is in essence an audit procedure – analytical review).
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