ACCA AA Syllabus D. Audit Evidence - Inventory - Possible Count Weaknesses - Notes ^{8 / 18}

The auditor should look for the following:

1. No pre-numbering of count sheets
   This ensures none are counted twice or lost

2. No "expected" stock amounts on the count sheets

3. No filling in count sheets in pencil

4. Counters are store staff

5. Inventory not tagged after being counted

6. Count sheets not signed by counter

7. Lack of written instructions for the counter