(A) Conducting the inventory count
(B) Obtaining and evaluating audit evidence on the financial statements
(C) Calculating the year-end accruals figure for inclusion in the accounts
(D) Providing representations to management
(A) Conducting the inventory count
(B) Obtaining and evaluating audit evidence on the financial statements
(C) Calculating the year-end accruals figure for inclusion in the accounts
(D) Providing representations to management
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