48. Which of the following is not a reason that inventory is a challenging account to audit a. involves auditing quantities and values b. different types of inventory c. has a history of being subject to fraud d. it is near impossible to have good internal control over inventory 9. Which is not a difference between the audit of receivables and the audit of payables espectively)? . mandatory confirmations vs. non mandatory . confirm large balances vs. even zero balances . management has different incentives for the direction in which they would misstate eceivables vs. payables. . better evidence available for receivables than payables 50. Which of the following is true about the COso 2013 framework. a. it did away with the coso cube b. it presents 17 detailed principles describing the 5 main IC components c. It completely overhauled the guidance relating to internal control d. The 2013 framework was not issued by COSo