Inventory Observation

Inventory Observation is a substantive auditing procedure involving the physical verification of inventory to confirm its existence, condition, and accuracy of recording, distinguishing it from other audit tests by its direct reliance on the auditor’s on-site presence during inventory counts.

5

Publications

181

Citations

23

Authors

2

Institutions

Publications per year

2017–2026

0

Variants

Physical Inventory Observation

Authors

23

  1. JG
    Jie Gong

    Goddard Space Flight Center, United States

    1 publications · 20 citations

    1

    h-index

  2. HZ
    Huaguo Zhou

    Auburn University, United States

    1 publications · 20 citations

    1

    h-index

  3. MG
    Mark Grinter

    Southern Illinois University Edwardsville, United States

    1 publications · 20 citations

    1

    h-index

  4. SR
    Susie Richards

    Royal Ottawa Mental Health Centre, Canada

    1 publications · 58 citations

    1

    h-index

  5. DS
    D. Scott Showalter

    North Carolina State University, United States

    1 publications · 48 citations

    1

    h-index

1–5 of 23

Institutions

2

  1. Showa Pharmaceutical University

    Tokyo, Japan

    1 h-index

    3 publications

    144 citations

  2. Northwestern University

    Evanston, United States

    1 h-index

    1 publications

    17 citations

1–2 of 2

Venues

  1. Issues in Accounting Education

    1 publications · 48 citations

    1

    h-index

  2. 1

    h-index

  3. Smithsonian Digital Repository (Smithsonian Institution)

    Repository · 1 publications · 58 citations

    1

    h-index

  4. Operations Research

    1 publications · 17 citations

    1

    h-index

  5. Logistics Information Management

    1 publications · 38 citations

    1

    h-index

1–5