Assertion: audit's report | /r/CapableOf | count each inventory item
Facets:
value: on a sample basis
type: MANNER
value: physically
type: MANNER
Source sentences:
text: For example, when an auditor substantively tests an inventory balance, he or she will go to the on-site location of the inventory, run reports that list the amount of inventory stored on the premises, and physically count each inventory item on a sample basis.