2. While auditing inventory, the auditor noticed that the clients perpetual inventory records at year-end showed a greater quantity of inventory than the clients year-end physical inventory count. This discrepancy could be caused by: Please add checkmark next to the correct answer(s). 1 failure to record purchases of inventory. 2 recording fictitious sales of inventory. 3 failure to record sales of inventory. 4 recording fictitious purchases discounts. 5 failure to record sales discounts.