3, Samples size for stock countSince inventory is not the key risk area, however, the level of Inventory significant this year, So we decided to perform accept-reject testing with zero exception tolerated to gain low assurance.Herbalife apply annual count to ensure all inventory items are counted at YE.Regarding to PwC 6203.3.4 Performing Test Counts at Annual Physical Inventory Counting, our sample size will be 60samples for each location which would ordinarily be split evenly across both "tag to floor" and "floor to tag" to achieve the FSassertions E/O, A, V, CDetails of locations in Note 2 aboveBesides, a sample will be one inventory code (it may be located in some lots)For Binh Duong and Bac Ninh Locations, the client has used warehousing service from third party-Schenker.There are 2 types of storage, normal storage and cool storage (for those goods need adequate temperature)4/Preparation before the count-Read the check list (as attached) carefully for understanding the observation scope and you need to complete the documentof check list after the count.
đang được dịch, vui lòng đợi..