surprise inventory count

Even without any context this cannot be true. An inventory count has to be PLANNED – both by the client and the auditor. Imagine an Amazon warehouse or a bottling plant – browse for images if you can’t imagine what these look like. But is it even remotely possible that an auditor could flounce in to a client’s premises and say “stop everything you’re doing! I want to count your inventory!” An auditor cannot interfere with the day-to-day running of the business.

If a client operates continuous inventory checking of course the auditor could pitch up, unannounced, and say “I should like to accompany [staff] in conducting their test counts today” (i.e. to observe the client’s process) – but that’s not the same as demanding an unscheduled count.