A client maintains perpetual inventory records in both quantities and dollars. If the level of control risk were set at high, an auditor would probably

a. Insist that the client perform physical counts of inventory items several times during the year.

b. Apply gross profit tests to ascertain the reasonableness of the physical counts.

c. Increase the extent of tests of controls of the inventory system.

d. Request that the client schedule the physical inventory count at the end of the year. P-963