6. The auditor plans to observe the distributor's physical count of inventory as of a given date. The auditor will have available the inventory file on the date of the physical count and a generalized audit software package. Required: The auditor is planning to perform basic inventory-auditing procedures. A. Identify the basic inventory-auditing procedures (5 marks). B. Illustrate how the use of the generalized audit software package and the inventory file data might help the auditor perform such auditing procedures