4-23 A diverse number of companies employ outside service companies that specialize in counting, pricing, calculation and verification of inventory totals. These companies of services generally prepare a certificate attesting the value of the physical inventory Assuming the utility company took inventory from the customer's company on the date balance sheet: to. What confidence, if any, can auditors have in the certificate of inventory of specialists external? Analyze second. What effect, if any, should the inventory certificate of the external specialists on the type information that the auditors would present? Analyze C. What reference, if any, would the auditors make in their audit report to the certificate of the external specialists?