63 A client has 12,000 inventory items, and an auditor is trying to decide how many items to test during inventory observation The inventory items are very comparable in nature, size, and value. Control risk and inherent risk have been established as low by the audit team. The auditor believes that the sample size can be reduced based on several of these factors, Which factor will cause this result? Low tolerance for misstatements High amounts of expected misstatements High levels of desired assurance Low audit variability in separate homogenous groups