Surgent's Surging Auditors: Wally's Warehouse

During this interactive game, participants take the role of an auditor performing a physical inventory observation at a client's warehouse. Participants will have the opportunity to use their powers of observation and exercise professional skepticism in identifying areas of risk that might need follow-up, interviewing Wally the client, and performing inventory test counts. After performing the test counts, participants will evaluate the results.

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Accounting professionals new to taking inventory observations

• Use your powers of observations and exercise professional skepticism to identify issues related to the physical inventory observation 
• Identify high value questions to ask the client prior to performing the test counts 
• Perform procedures to test the existence, completeness, and accuracy of the physical inventory count 
• Evaluate the results obtained from the test counts performed

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