Final answer:
The most efficient way to identify potential counting/UOM errors after inventory has been entered is to review the inventory growth report.
Step-by-step explanation:
The most efficient way to identify potential counting/UOM errors after inventory has been entered is to review the inventory growth report (option B). This report provides a comparison between the previous inventory count and the current count, allowing you to quickly identify any discrepancies or errors. By comparing the quantities and values of the inventory items, you can identify any missing or erroneously entered items.
Checking with your counting partner (option A) can also be helpful as they may have noticed any errors during the counting process. However, relying solely on this method may not be as efficient as reviewing the inventory growth report.
Options C and D, checking the Chart of Accounts and reviewing A vs T, are not directly related to identifying counting/UOM errors after inventory has been entered. These options may be useful for other financial analysis or reporting purposes, but not specifically for error identification in inventory counts.