An auditor's test of controls over the issuance of raw materials to production would most likely include
- reconciliation of raw materials and work-in-progress perpetual inventory records to general ledger balances
- inquiry of the custodian about the procedures followed when defective materials are received from vendors
- observation that raw materials are stored in secure areas and that storeroom security is supervised by a responsible individual
- examination of materials requisitions and re-performance of client controls designed to process and record issuances
D. examination of materials requisitions and re-performance of client controls designed to process and record issuances.
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