Book the date
Tell the auditor the warehouse, the day, and whether stock is mainland, zone, or third-party. Cut-off dies when goods move and invoices do not.
What we usually find
Bonded stock off the TB, consignment on it, and December goods invoiced in January. Those three have shown up since we opened.
No perpetual system
Then the count is the system. Plan more attendance. Do not pretend Excel is a warehouse.
CA Audit Dubai is a Deira practice established in 2024. For the engagement that sits behind this note, contact Office 512 or call +971 50 101 0725.