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Observe the procedures carried out by the warehouse manager in assessing the level of work?in?progress and consider the reasonableness of any assumptions used.
ma’am dont you think this is a TOC rather than SP? we dont seem to be testing the amount of WIP, but the whether or not the procedure of WIP calculation is being carried out by manger or not.
But the warehouse manager isn’t performing a control activity.
(Consider the difference if you observed employees entering a password code on a door lock to gain access to the warehouse – you would be testing an access control so that would be a TOC.)