One of the assets of Vista Corporation is 6,000 acres of land in a remote area of the Arizona desert. The land is held as a long-term investment and is carried in the accounting records at a cost of \(\$ 200\) per acre. A recent topographical map prepared by the U.S. Soil Conservation Service shows the land to be nearly flat with no standing bodies of water. The land is accessible only by aircraft or four-wheel-drive vehicles. Evaluate the merits of the auditors personally physically examining this land as a means of obtaining audit evidence.