Why must non-saleable items maintain their labels during an audit?

Non-saleable items must maintain their labels during an audit primarily to ensure accurate documentation and accountability within the inventory management process. The correct focus is on the importance of maintaining records for any items that are not available for sale.

When items are labeled, it helps the auditor understand their status and condition. Proper documentation ensures that there is a clear record of why these items are non-saleable and any actions that need to be taken with them. This can be critical for tracking issues such as product recalls, damaged goods, or mislabeling.

While other options relate to logistical considerations in managing inventory, they do not address the core purpose of maintaining labels during an audit, which is to support efficient inventory management and facilitate communication regarding non-saleable items. Keeping labels serves as a clear indicator of the items' status, which ultimately aids in maintaining the integrity of the inventory system.