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An inventory audit is an accounting procedure designed to keep track of a company's products and merchandise. Inventory is a current supply count of company owned products. Numbers produced during inventory counts are closely evaluated by the auditor during the audit phase.
As defined in ISO 19011 : 2011âGuidelines for auditing management systems , an audit is a â systematic , independent and documented process for obtaining audit evidence [ records , statements of fact or other information which are relevant and verifiable ] and evaluating it objectively to determine the extent to which the audit criteria [ set of ...