Because the economy has declined since midyear, the auditor can expect to encounter which of the following?

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An internal auditor is performing analytical reviews as part of an audit of a supermarket’s merchandising department.

Because the economy has declined since midyear, the auditor can expect to encounter which of the following?
A . Higher inventory turnover.
B . Higher operating margin.
C . Lower obsolete stock disposal.
D . Lower sales volume.

Answer: D

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