Answer:
D. Is a means of verifying that an asset really exists.
Explanation:
The physical examination is an examination that is to be generally held for the assets. It could be verified by seeing the capacity, storage, cost or etc . But the examination should be done for those assets which really exist. Like plant and machinery, furniture & fixtures, etc
Whether these assets produced the prescribed number of units or not, the life of the assets, etc
Hence, the last option is correct
