VDI 4492:2006-08

This guideline is not a set of rules for stocktaking. This is left to the relevant publications of auditors' associations and to the tax authorities. Notwithstanding the suggestions made in this guideline, all methods and processes of stocktaking must first be checked with the auditor responsible for the company. The guideline does not consider the valuation of stocks but concentrates rather on the various stocktaking procedures and warehouse techniques.