1.1 这种做法涉及库存验证，包括以物理或电子方式确认资产的存在、位置和数量。 1.2 库存验证是资产管理过程中的一个关键要素。 1.3 跟踪资产的适当级别在实践中得到了最佳表达 E2499 和 E2608 . 如实践中所述，不同类型的资产可以在不同的控制级别进行管理或跟踪 E2608 . 库存验证所需的位置特异性应与实体资产管理程序或其他控制命令媒介所需的位置特异性相匹配。 1.4 库存验证需要适当的规划和执行。根据类型和范围，库存核查可能涉及大量资源投入。 各实体应确保通过库存核查获得的价值等于或大于资源投入的成本。 ====意义和用途====== 4.1 库存验证旨在完成以下一项或多项: 4.1.1 评估资产记录的准确性， 4.1.2 验证或更新资产记录，或两者兼而有之， 4.1.3 评估资产损失经验， 4.1.4 识别流程不一致，以及 4.1.5 提供经核实资产的状态，以供报告之用。 4.2 适当进行的库存核实提供的数据可用于报告记录的数量至少等于现有数量。 4.2.1 识别短缺对于评估实体的资产管理系统至关重要。 4.3 在库存验证期间，记录缺陷，例如错误的位置或可能识别的其他描述性信息。作为对账阶段的一部分，应更正这些记录。 4.4 资产可能在库存验证过程中找到，但不存在记录。应在识别这些资产时创建记录，以确保资产责任。 4.5 库存核查可以阻止损失、盗窃、损坏和滥用，因此资产负责人认为他们将对此类资产负责，并需要定期出示这些资产的存在证明。 4.6 库存验证可能包括识别或验证附加信息，例如使用、条件、状态、序列号确认、型号确认、制造商确认、指定用户、制造年份等。

1.1 This practice addresses inventory verification which includes either physically or electronically confirming the existence, location, and quantity of assets. 1.2 Inventory verification is a key element in the asset management process. 1.3 The appropriate level to track assets is best expressed in Practices E2499 and E2608 . Different types of assets may be managed or tracked at different levels of control, as noted in Practice E2608 . The location specificity required for an inventory verification should match the location specificity required by the entity’s asset management procedures or other controlling command media. 1.4 Inventory verification requires proper planning and execution. Depending on the type and scope, the inventory verification can involve significant dedication of resources. Entities should ensure that the value earned from an inventory verification is equal to or greater than the costs of the dedication of resources. ====== Significance And Use ====== 4.1 Inventory verification is conducted to accomplish one or more of the following: 4.1.1 Assess the accuracy of asset records, 4.1.2 Validate or update asset records, or both, 4.1.3 Assess asset loss experience, 4.1.4 Identify process inconsistencies, and 4.1.5 Provide the status of the verified assets for reporting purposes. 4.2 A properly conducted inventory verification provides data that may be used to report, at a minimum, that quantity on record equal quantities on hand. 4.2.1 Identifying shortages is critical for assessing the entity’s asset management system. 4.3 During the inventory verification, record deficiencies, such as incorrect locations or other descriptive information that may be identified. These records should be corrected as part of the reconciliation phase. 4.4 Assets may be located during the inventory verification process for which a record does not exist. Records should be created upon identification of these assets to ensure asset accountability. 4.5 Inventory verification serves as a deterrent to loss, theft, damage, and misuse so those responsible for assets perceive that they will be held accountable for such assets, and will be required to produce proof of existence of those assets on a periodic basis. 4.6 An inventory verification may include identification or verification of additional information, such as use, condition, status, serial number confirmation, model confirmation, manufacturer confirmation, assigned user, year of manufacture, etc.