Auditors generally, make test counts of inventory.
Usually, test counts of the inventory are conducted by the auditors. An independent auditor's routine assessment of financial statements has the goal of expressing a judgement on whether or not the financial condition, operational outcomes, and cash flows are truthfully portrayed in accordance with generally accepted accounting standards in all significant respects.
The auditor presents his opinion in his report or, if necessary, disavows it, depending on the situation. He clarifies if his audit was conducted in line with PCAOB requirements in either situation.
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