Which item is explicitly included in the client's inventory count instructions?

• A. Two independent counters
• B. Inventory marked when counted
• C. Count sheets
• D. Supervision

Answer: (A)

The key idea here is ensuring independence in the physical inventory count to improve accuracy. Requiring two independent counters is explicit proof that the client wants the count to be performed by more than one person without influence from each other, providing an immediate cross-check and reducing the risk of errors or bias. This setup helps the auditor obtain reliable evidence because discrepancies can be spotted and resolved on the spot, and it supports the integrity of the count data.

While marking items as counted, using count sheets, or supervising the count are common elements of inventory procedures, they are not necessarily stated as explicit counting instructions in every client’s protocol. The emphasis in the instruction is on having two counters working separately to ensure an independent count.