Question

"physical examination" is the inspection or count by tthe auditor of items such as​

Answer 1

Answer:

"Physical examination" is the inspection or count by the auditor of items such as: cash, inventory, securities, notes receivable, and tangible fixed assets

Explanation:

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Answer 2

The items are fixed assets, securities and cash.

• Companies make use of an audit process to find areas for change.
• A physical examination occurs when the auditor performing the audit actually sees and certifies the presence of an asset.
• The prime objective of an audit is to shape an informed opinion about the audited entity's financial statements and fixed assets.
• The opinion includes whether the reports have an accurate and fair view and have been adequately prepared according to accounting principles.