Mastering Auditing: Auditing Inventory<\/title>\\r\\n <script src=\\\"https:\/\/cdn.tailwindcss.com\\\"><\/script>\\r\\n <link href=\\\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&display=swap\\\" rel=\\\"stylesheet\\\">\\r\\n <style>\\r\\n body {\\r\\n font-family: 'Inter', sans-serif;\\r\\n background-color: #f1f5f9; \/* slate-100 *\/\\r\\n touch-action: pan-y;\\r\\n }\\r\\n .guide-container {\\r\\n min-height: 480px;\\r\\n }\\r\\n .content-card {\\r\\n opacity: 0;\\r\\n transform: translateX(20px);\\r\\n transition: opacity 0.4s ease-out, transform 0.4s ease-out;\\r\\n will-change: opacity, transform;\\r\\n }\\r\\n .content-card.active {\\r\\n opacity: 1;\\r\\n transform: translateX(0);\\r\\n }\\r\\n .progress-bar-inner {\\r\\n transition: width 0.3s ease-in-out;\\r\\n }\\r\\n .topic-button, .quiz-action-button {\\r\\n transition: all 0.2s ease-in-out;\\r\\n }\\r\\n .topic-button:hover, .quiz-action-button:hover {\\r\\n transform: translateY(-2px);\\r\\n box-shadow: 0 4px 20px rgba(16, 185, 129, 0.2);\\r\\n }\\r\\n ::selection {\\r\\n background: #059669; \/* emerald-600 *\/\\r\\n color: #ffffff;\\r\\n }\\r\\n .explanation-text {\\r\\n background-color: #f8fafc; \/* slate-50 *\/\\r\\n border-left: 4px solid #10b981; \/* emerald-500 *\/\\r\\n padding: 8px 12px;\\r\\n margin-top: 8px;\\r\\n border-radius: 4px;\\r\\n }\\r\\n <\/style>\\r\\n<\/head>\\r\\n<body class=\\\"bg-slate-100 text-slate-800 flex items-center justify-center min-h-screen p-4\\\">\\r\\n\\r\\n <div class=\\\"w-full max-w-4xl mx-auto\\\">\\r\\n <main id=\\\"app-container\\\" class=\\\"bg-white rounded-xl shadow-lg shadow-emerald-500\/10 p-6 md:p-8 relative\\\">\\r\\n <div class=\\\"absolute top-4 right-6 text-xs text-slate-400 font-semibold\\\">created by Wise Excellence<\/div>\\r\\n \\r\\n \\r\\n <div id=\\\"main-menu\\\">\\r\\n <h2 class=\\\"text-2xl font-semibold mb-6 text-center text-emerald-700\\\">Select a Topic to Begin<\/h2>\\r\\n <div id=\\\"topic-grid\\\" class=\\\"grid grid-cols-1 md:grid-cols-2 gap-5\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n\\r\\n \\r\\n <div id=\\\"study-guide\\\" class=\\\"hidden\\\">\\r\\n <button id=\\\"back-to-menu\\\" class=\\\"mb-4 text-sm font-medium text-emerald-600 hover:text-emerald-500\\\">← Back to Topics<\/button>\\r\\n \\r\\n <div id=\\\"guide-content-wrapper\\\" class=\\\"guide-container relative flex items-center justify-center\\\">\\r\\n \\r\\n <\/div>\\r\\n\\r\\n \\r\\n <div class=\\\"mt-6\\\">\\r\\n <div class=\\\"flex justify-between items-center mb-2\\\">\\r\\n <span id=\\\"progress-text\\\" class=\\\"text-sm text-slate-500\\\"><\/span>\\r\\n <span id=\\\"topic-title\\\" class=\\\"text-sm font-semibold text-slate-600\\\"><\/span>\\r\\n <\/div>\\r\\n <div class=\\\"w-full bg-slate-200 rounded-full h-2.5\\\">\\r\\n <div id=\\\"progress-bar\\\" class=\\\"bg-emerald-500 h-2.5 rounded-full progress-bar-inner\\\"><\/div>\\r\\n <\/div>\\r\\n <div id=\\\"navigation-buttons\\\" class=\\\"flex justify-between items-center mt-4\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n <\/div>\\r\\n <\/main>\\r\\n <footer class=\\\"text-center mt-6\\\">\\r\\n <\/footer>\\r\\n <\/div>\\r\\n \\r\\n \\r\\n <div id=\\\"quiz-modal\\\" class=\\\"fixed inset-0 bg-black bg-opacity-60 hidden items-center justify-center p-4 backdrop-blur-sm\\\">\\r\\n <div id=\\\"quiz-content\\\" class=\\\"bg-white border border-emerald-500\/20 rounded-lg shadow-2xl p-6 w-full max-w-2xl max-h-[90vh] overflow-y-auto\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n\\r\\n\\r\\n <script>\\r\\n document.addEventListener('DOMContentLoaded', () => {\\r\\n const studyData = [\\r\\n {\\r\\n topic: \\\"Auditing Inventory\\\",\\r\\n content: [\\r\\n { title: \\\"The Main Risk: Overstatement\\\", text: \\\"The main risk when auditing inventory is that it is <b>overstated<\/b>. This means the company might be claiming it has more valuable inventory than it really does. The auditor's job is to verify the inventory figure is accurate.\\\" },\\r\\n { title: \\\"Key Rule: Lower of Cost or NRV\\\", text: \\\"A fundamental accounting rule for inventory is that it must be recorded at the <b>Lower of Cost or Net Realisable Value (NRV)<\/b>.<br><br>\u2022 <b>Cost:<\/b> Purchase price plus costs to get the inventory ready for sale.<br>\u2022 <b>NRV:<\/b> The estimated selling price minus any costs to complete and sell the item.\\\" },\\r\\n { title: \\\"Assertion: Existence\\\", text: \\\"<b>Question:<\/b> Does the inventory physically exist? <br><br>This is the most important objective for inventory. The primary and best way to test this is by the auditor physically <b>attending the client's stock count<\/b>. This provides direct, powerful evidence.\\\" },\\r\\n { title: \\\"The Stock Count: Sheet-to-Floor\\\", text: \\\"During the stock count, an auditor performs a 'sheet-to-floor' test. They select items from the company's inventory list (the 'sheet') and then find the physical items on the warehouse floor. This tests for <b>existence<\/b> \u2013 it proves that items on the list are real.\\\" },\\r\\n { title: \\\"The Stock Count: Floor-to-Sheet\\\", text: \\\"The auditor also performs a 'floor-to-sheet' test. They select physical items from the warehouse floor and check if they are included on the inventory list (the 'sheet'). This tests for <b>completeness<\/b> \u2013 it ensures that all real items have been recorded.\\\" },\\r\\n { title: \\\"Assertion: Valuation & Accuracy\\\", text: \\\"<b>Question:<\/b> Is the inventory worth what the company says it is? <br><br><b>Audit Test:<\/b> To test valuation, the auditor will select a sample of inventory items and trace their cost back to the original <b>supplier invoices<\/b>. They also assess the provision for obsolete stock by looking for damaged or slow-moving goods during the stock count.\\\" },\\r\\n { title: \\\"Assertion: Rights & Obligations\\\", text: \\\"<b>Question:<\/b> Does the company actually own the inventory? <br><br><b>Audit Test:<\/b> The auditor needs to confirm the company has legal title. They do this by inquiring if any goods are held on <b>consignment<\/b> (held for someone else) and by inspecting purchase invoices to ensure they are in the company's name.\\\" }\\r\\n ],\\r\\n quiz: [\\r\\n { \\r\\n question: \\\"What is the primary audit risk associated with inventory?\\\", \\r\\n options: [\\\"Understatement\\\", \\\"Overstatement\\\", \\\"Incorrect classification\\\", \\\"Theft by employees\\\"], \\r\\n answer: \\\"Overstatement\\\",\\r\\n explanation: \\\"Management might be motivated to overstate inventory to make the company's assets and profitability appear stronger. Therefore, the auditor's main focus is to verify that the inventory is not overstated.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"What is the best audit procedure to test the 'Existence' of inventory?\\\", \\r\\n options: [\\\"Recalculating inventory values\\\", \\\"Attending the physical stock count\\\", \\\"Reviewing supplier invoices\\\", \\\"Analyzing the inventory turnover ratio\\\"], \\r\\n answer: \\\"Attending the physical stock count\\\",\\r\\n explanation: \\\"Physically observing the inventory is the most direct and reliable way for an auditor to confirm that it actually exists. This provides stronger evidence than just reviewing documents.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"During a stock count, an auditor traces an item from the inventory list to the warehouse floor. Which assertion is being tested?\\\", \\r\\n options: [\\\"Completeness\\\", \\\"Valuation\\\", \\\"Rights and Obligations\\\", \\\"Existence\\\"], \\r\\n answer: \\\"Existence\\\",\\r\\n explanation: \\\"The 'sheet-to-floor' test starts with the accounting record (the sheet) and verifies it against the physical asset (the floor). This confirms that items listed in the records actually exist.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"Inventory must be recorded at the Lower of Cost or...?\\\", \\r\\n options: [\\\"Market Value\\\", \\\"Selling Price\\\", \\\"Net Realisable Value (NRV)\\\", \\\"Historical Price\\\"], \\r\\n answer: \\\"Net Realisable Value (NRV)\\\",\\r\\n explanation: \\\"This is a key accounting principle (IAS 2). 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{"id":1049,"date":"2025-09-18T03:57:19","date_gmt":"2025-09-18T03:57:19","guid":{"rendered":"https:\/\/wiseexcellence.co.za\/Tertiary\/?p=1049"},"modified":"2026-01-31T06:30:23","modified_gmt":"2026-01-31T06:30:23","slug":"auditing-inventory","status":"publish","type":"post","link":"https:\/\/wiseexcellence.co.za\/Tertiary\/auditing-inventory\/","title":{"rendered":"Auditing Inventory"},"content":{"rendered":"\n\n\n{“title”:””,”content”:”\\r\\n\\r\\n\\r\\n \\r\\n \\r\\n Mastering Auditing: Auditing Inventory<\/title>\\r\\n <script src=\\\"https:\/\/cdn.tailwindcss.com\\\"><\/script>\\r\\n <link href=\\\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&display=swap\\\" rel=\\\"stylesheet\\\">\\r\\n <style>\\r\\n body {\\r\\n font-family: 'Inter', sans-serif;\\r\\n background-color: #f1f5f9; \/* slate-100 *\/\\r\\n touch-action: pan-y;\\r\\n }\\r\\n .guide-container {\\r\\n min-height: 480px;\\r\\n }\\r\\n .content-card {\\r\\n opacity: 0;\\r\\n transform: translateX(20px);\\r\\n transition: opacity 0.4s ease-out, transform 0.4s ease-out;\\r\\n will-change: opacity, transform;\\r\\n }\\r\\n .content-card.active {\\r\\n opacity: 1;\\r\\n transform: translateX(0);\\r\\n }\\r\\n .progress-bar-inner {\\r\\n transition: width 0.3s ease-in-out;\\r\\n }\\r\\n .topic-button, .quiz-action-button {\\r\\n transition: all 0.2s ease-in-out;\\r\\n }\\r\\n .topic-button:hover, .quiz-action-button:hover {\\r\\n transform: translateY(-2px);\\r\\n box-shadow: 0 4px 20px rgba(16, 185, 129, 0.2);\\r\\n }\\r\\n ::selection {\\r\\n background: #059669; \/* emerald-600 *\/\\r\\n color: #ffffff;\\r\\n }\\r\\n .explanation-text {\\r\\n background-color: #f8fafc; \/* slate-50 *\/\\r\\n border-left: 4px solid #10b981; \/* emerald-500 *\/\\r\\n padding: 8px 12px;\\r\\n margin-top: 8px;\\r\\n border-radius: 4px;\\r\\n }\\r\\n <\/style>\\r\\n<\/head>\\r\\n<body class=\\\"bg-slate-100 text-slate-800 flex items-center justify-center min-h-screen p-4\\\">\\r\\n\\r\\n <div class=\\\"w-full max-w-4xl mx-auto\\\">\\r\\n <main id=\\\"app-container\\\" class=\\\"bg-white rounded-xl shadow-lg shadow-emerald-500\/10 p-6 md:p-8 relative\\\">\\r\\n <div class=\\\"absolute top-4 right-6 text-xs text-slate-400 font-semibold\\\">created by Wise Excellence<\/div>\\r\\n \\r\\n \\r\\n <div id=\\\"main-menu\\\">\\r\\n <h2 class=\\\"text-2xl font-semibold mb-6 text-center text-emerald-700\\\">Select a Topic to Begin<\/h2>\\r\\n <div id=\\\"topic-grid\\\" class=\\\"grid grid-cols-1 md:grid-cols-2 gap-5\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n\\r\\n \\r\\n <div id=\\\"study-guide\\\" class=\\\"hidden\\\">\\r\\n <button id=\\\"back-to-menu\\\" class=\\\"mb-4 text-sm font-medium text-emerald-600 hover:text-emerald-500\\\">← Back to Topics<\/button>\\r\\n \\r\\n <div id=\\\"guide-content-wrapper\\\" class=\\\"guide-container relative flex items-center justify-center\\\">\\r\\n \\r\\n <\/div>\\r\\n\\r\\n \\r\\n <div class=\\\"mt-6\\\">\\r\\n <div class=\\\"flex justify-between items-center mb-2\\\">\\r\\n <span id=\\\"progress-text\\\" class=\\\"text-sm text-slate-500\\\"><\/span>\\r\\n <span id=\\\"topic-title\\\" class=\\\"text-sm font-semibold text-slate-600\\\"><\/span>\\r\\n <\/div>\\r\\n <div class=\\\"w-full bg-slate-200 rounded-full h-2.5\\\">\\r\\n <div id=\\\"progress-bar\\\" class=\\\"bg-emerald-500 h-2.5 rounded-full progress-bar-inner\\\"><\/div>\\r\\n <\/div>\\r\\n <div id=\\\"navigation-buttons\\\" class=\\\"flex justify-between items-center mt-4\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n <\/div>\\r\\n <\/main>\\r\\n <footer class=\\\"text-center mt-6\\\">\\r\\n <\/footer>\\r\\n <\/div>\\r\\n \\r\\n \\r\\n <div id=\\\"quiz-modal\\\" class=\\\"fixed inset-0 bg-black bg-opacity-60 hidden items-center justify-center p-4 backdrop-blur-sm\\\">\\r\\n <div id=\\\"quiz-content\\\" class=\\\"bg-white border border-emerald-500\/20 rounded-lg shadow-2xl p-6 w-full max-w-2xl max-h-[90vh] overflow-y-auto\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n\\r\\n\\r\\n <script>\\r\\n document.addEventListener('DOMContentLoaded', () => {\\r\\n const studyData = [\\r\\n {\\r\\n topic: \\\"Auditing Inventory\\\",\\r\\n content: [\\r\\n { title: \\\"The Main Risk: Overstatement\\\", text: \\\"The main risk when auditing inventory is that it is <b>overstated<\/b>. This means the company might be claiming it has more valuable inventory than it really does. The auditor's job is to verify the inventory figure is accurate.\\\" },\\r\\n { title: \\\"Key Rule: Lower of Cost or NRV\\\", text: \\\"A fundamental accounting rule for inventory is that it must be recorded at the <b>Lower of Cost or Net Realisable Value (NRV)<\/b>.<br><br>\u2022 <b>Cost:<\/b> Purchase price plus costs to get the inventory ready for sale.<br>\u2022 <b>NRV:<\/b> The estimated selling price minus any costs to complete and sell the item.\\\" },\\r\\n { title: \\\"Assertion: Existence\\\", text: \\\"<b>Question:<\/b> Does the inventory physically exist? <br><br>This is the most important objective for inventory. The primary and best way to test this is by the auditor physically <b>attending the client's stock count<\/b>. This provides direct, powerful evidence.\\\" },\\r\\n { title: \\\"The Stock Count: Sheet-to-Floor\\\", text: \\\"During the stock count, an auditor performs a 'sheet-to-floor' test. They select items from the company's inventory list (the 'sheet') and then find the physical items on the warehouse floor. This tests for <b>existence<\/b> \u2013 it proves that items on the list are real.\\\" },\\r\\n { title: \\\"The Stock Count: Floor-to-Sheet\\\", text: \\\"The auditor also performs a 'floor-to-sheet' test. They select physical items from the warehouse floor and check if they are included on the inventory list (the 'sheet'). This tests for <b>completeness<\/b> \u2013 it ensures that all real items have been recorded.\\\" },\\r\\n { title: \\\"Assertion: Valuation & Accuracy\\\", text: \\\"<b>Question:<\/b> Is the inventory worth what the company says it is? <br><br><b>Audit Test:<\/b> To test valuation, the auditor will select a sample of inventory items and trace their cost back to the original <b>supplier invoices<\/b>. They also assess the provision for obsolete stock by looking for damaged or slow-moving goods during the stock count.\\\" },\\r\\n { title: \\\"Assertion: Rights & Obligations\\\", text: \\\"<b>Question:<\/b> Does the company actually own the inventory? <br><br><b>Audit Test:<\/b> The auditor needs to confirm the company has legal title. They do this by inquiring if any goods are held on <b>consignment<\/b> (held for someone else) and by inspecting purchase invoices to ensure they are in the company's name.\\\" }\\r\\n ],\\r\\n quiz: [\\r\\n { \\r\\n question: \\\"What is the primary audit risk associated with inventory?\\\", \\r\\n options: [\\\"Understatement\\\", \\\"Overstatement\\\", \\\"Incorrect classification\\\", \\\"Theft by employees\\\"], \\r\\n answer: \\\"Overstatement\\\",\\r\\n explanation: \\\"Management might be motivated to overstate inventory to make the company's assets and profitability appear stronger. Therefore, the auditor's main focus is to verify that the inventory is not overstated.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"What is the best audit procedure to test the 'Existence' of inventory?\\\", \\r\\n options: [\\\"Recalculating inventory values\\\", \\\"Attending the physical stock count\\\", \\\"Reviewing supplier invoices\\\", \\\"Analyzing the inventory turnover ratio\\\"], \\r\\n answer: \\\"Attending the physical stock count\\\",\\r\\n explanation: \\\"Physically observing the inventory is the most direct and reliable way for an auditor to confirm that it actually exists. This provides stronger evidence than just reviewing documents.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"During a stock count, an auditor traces an item from the inventory list to the warehouse floor. Which assertion is being tested?\\\", \\r\\n options: [\\\"Completeness\\\", \\\"Valuation\\\", \\\"Rights and Obligations\\\", \\\"Existence\\\"], \\r\\n answer: \\\"Existence\\\",\\r\\n explanation: \\\"The 'sheet-to-floor' test starts with the accounting record (the sheet) and verifies it against the physical asset (the floor). This confirms that items listed in the records actually exist.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"Inventory must be recorded at the Lower of Cost or...?\\\", \\r\\n options: [\\\"Market Value\\\", \\\"Selling Price\\\", \\\"Net Realisable Value (NRV)\\\", \\\"Historical Price\\\"], \\r\\n answer: \\\"Net Realisable Value (NRV)\\\",\\r\\n explanation: \\\"This is a key accounting principle (IAS 2). 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If the invoice is in another company's name, the client does not own the goods.\\\"\\r\\n }\\r\\n ]\\r\\n }\\r\\n ];\\r\\n\\r\\n const mainMenu = document.getElementById('main-menu');\\r\\n const studyGuide = document.getElementById('study-guide');\\r\\n const topicGrid = document.getElementById('topic-grid');\\r\\n const guideContainer = document.getElementById('guide-content-wrapper');\\r\\n const progressBar = document.getElementById('progress-bar');\\r\\n const progressText = document.getElementById('progress-text');\\r\\n const topicTitleEl = document.getElementById('topic-title');\\r\\n const backToMenuBtn = document.getElementById('back-to-menu');\\r\\n const quizModal = document.getElementById('quiz-modal');\\r\\n const quizContent = document.getElementById('quiz-content');\\r\\n const navigationButtons = document.getElementById('navigation-buttons');\\r\\n\\r\\n let currentTopicIndex = 0;\\r\\n let currentSectionIndex = 0;\\r\\n\\r\\n function initializeMenu() {\\r\\n topicGrid.innerHTML = '';\\r\\n studyData.forEach((topicData, index) => {\\r\\n const button = document.createElement('button');\\r\\n button.className = `topic-button bg-white p-6 rounded-lg shadow-md text-left border border-emerald-500\/20 hover:bg-slate-50 ${studyData.length === 1 ? 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The correct answer is: ${q.answer}`;\\r\\n resultText.className = 'result-text mt-2 text-sm font-medium text-red-600';\\r\\n }\\r\\n } else {\\r\\n resultText.textContent = 'No answer selected.';\\r\\n resultText.className = 'result-text mt-2 text-sm font-medium text-yellow-600';\\r\\n explanationText.classList.add('hidden');\\r\\n }\\r\\n });\\r\\n document.getElementById('submit-quiz-btn').disabled = true;\\r\\n document.getElementById('submit-quiz-btn').textContent = 'Answers Checked';\\r\\n });\\r\\n document.getElementById('close-quiz-btn').addEventListener('click', () => quizModal.style.display = 'none');\\r\\n }\\r\\n\\r\\n function updateNavigation() {\\r\\n navigationButtons.innerHTML = '';\\r\\n const topic = studyData[currentTopicIndex];\\r\\n const totalSections = topic.content.length;\\r\\n const progressPercentage = ((currentSectionIndex + 1) \/ totalSections) * 100;\\r\\n progressBar.style.width = `${progressPercentage}%`;\\r\\n progressText.textContent = `Section ${currentSectionIndex + 1} of ${totalSections}`;\\r\\n topicTitleEl.textContent = topic.topic;\\r\\n\\r\\n const prevButton = document.createElement('button');\\r\\n prevButton.id = 'prev-btn';\\r\\n prevButton.className = 'bg-slate-200 hover:bg-slate-300 text-slate-700 font-bold py-2 px-6 rounded-lg transition-colors disabled:opacity-50 disabled:cursor-not-allowed';\\r\\n prevButton.textContent = 'Previous';\\r\\n prevButton.onclick = navigatePrev;\\r\\n prevButton.disabled = currentSectionIndex === 0;\\r\\n \\r\\n const nextButton = document.createElement('button');\\r\\n nextButton.id = 'next-btn';\\r\\n \\r\\n if (currentSectionIndex === totalSections - 1) {\\r\\n nextButton.className = 'quiz-action-button bg-green-600 hover:bg-green-700 text-white font-bold py-2 px-6 rounded-lg transition-colors';\\r\\n nextButton.textContent = 'Finish Topic';\\r\\n nextButton.onclick = backToMenu;\\r\\n const quizButton = document.createElement('button');\\r\\n quizButton.id = 'quiz-btn';\\r\\n quizButton.className = 'quiz-action-button bg-emerald-600 hover:bg-emerald-700 text-white font-bold py-2 px-6 rounded-lg';\\r\\n quizButton.textContent = '\u270d\ufe0f Take Quiz';\\r\\n quizButton.onclick = handleQuiz;\\r\\n navigationButtons.appendChild(prevButton);\\r\\n navigationButtons.appendChild(quizButton);\\r\\n navigationButtons.appendChild(nextButton);\\r\\n } else {\\r\\n nextButton.className = 'bg-emerald-600 hover:bg-emerald-700 text-white font-bold py-2 px-6 rounded-lg transition-colors';\\r\\n nextButton.textContent = 'Next';\\r\\n nextButton.onclick = navigateNext;\\r\\n navigationButtons.appendChild(prevButton);\\r\\n navigationButtons.appendChild(nextButton);\\r\\n }\\r\\n }\\r\\n \\r\\n function navigateNext() {\\r\\n if (currentSectionIndex < studyData[currentTopicIndex].content.length - 1) {\\r\\n currentSectionIndex++;\\r\\n renderSection();\\r\\n }\\r\\n }\\r\\n\\r\\n function navigatePrev() {\\r\\n if (currentSectionIndex > 0) {\\r\\n currentSectionIndex--;\\r\\n renderSection();\\r\\n }\\r\\n }\\r\\n\\r\\n let touchstartX = 0;\\r\\n guideContainer.addEventListener('touchstart', e => { touchstartX = e.changedTouches[0].screenX; }, { passive: true });\\r\\n guideContainer.addEventListener('touchend', e => {\\r\\n let touchendX = e.changedTouches[0].screenX;\\r\\n if (touchendX < touchstartX - 50) { \/\/ Swipe Left\\r\\n const nextBtn = document.getElementById('next-btn') || document.querySelector('.quiz-action-button[onclick=\\\"backToMenu()\\\"]');\\r\\n if(nextBtn) nextBtn.click();\\r\\n }\\r\\n if (touchendX > touchstartX + 50) { \/\/ Swipe Right\\r\\n document.getElementById('prev-btn')?.click();\\r\\n }\\r\\n }, { passive: true });\\r\\n \\r\\n backToMenuBtn.addEventListener('click', backToMenu);\\r\\n document.addEventListener('keydown', (e) => {\\r\\n if(studyGuide.classList.contains('hidden') || quizModal.style.display === 'flex') return;\\r\\n if (e.key === 'ArrowRight') {\\r\\n const nextBtn = document.getElementById('next-btn') || document.querySelector('.quiz-action-button[onclick=\\\"backToMenu()\\\"]');\\r\\n if(nextBtn) nextBtn.click();\\r\\n }\\r\\n if (e.key === 'ArrowLeft') document.getElementById('prev-btn')?.click();\\r\\n });\\r\\n\\r\\n \/\/ If there's only one topic, start it automatically\\r\\n if (studyData.length === 1) {\\r\\n startTopic(0);\\r\\n } else {\\r\\n initializeMenu();\\r\\n }\\r\\n });\\r\\n <\/script>\\r\\n<\/body>\\r\\n<\/html>“}\n\n\n\n\n\n\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","footnotes":""},"categories":[42],"tags":[],"class_list":["post-1049","post","type-post","status-publish","format-standard","hentry","category-auditing"],"_links":{"self":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts\/1049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/comments?post=1049"}],"version-history":[{"count":5,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts\/1049\/revisions"}],"predecessor-version":[{"id":1206,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts\/1049\/revisions\/1206"}],"wp:attachment":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/media?parent=1049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/categories?post=1049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/tags?post=1049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}