inventory counting

Hello gromit

hope all is well

i need ur advice as there is some confusion around this question:

Which of the following procedures are TESTS OF CONTROL an auditor should perform in testing the inventory
cycle of their client whilst attending the inventory count?
(1) Observe whether the client’s staff are following the inventory count instructions
(2) Review inventory present in the warehouse for evidence of damage or obsolescence
(3) Obtain a sample of the last goods received notes and goods despatched notes and follow through to ensure
inclusion in the correct accounting period
(4) Inspect and review management’s inventory count instructions

A 2 and 3
B 1 and 4
C 1 and 2
D 3 and 4

in your answer u said B. however the question specifically said “whilst attending the inventory count”.

according to kaplan and bpp text book that i followed, the option “Inspect and review management’s inventory count instructions” comes before the counting stage when the auditor books staff to attend inventory count, review past year working papers for any issues and understanding inventory count and obtain count instructions from client to review them. dont you think it comes before inventory count and the correct answer should be C above as the client staff is suppose to note down damage and obsolete inventory and the auditor has to test that control. please advise.