9.If an auditor believes that the clients internal controls over inventory have not been operating effectively during the period under audit, the auditor will most likely: Please add checkmark next to the correct answer(s).

1 increase the extent of testing of the internal controls over inventory.

2 perform tests of controls over inventory as close to the balance-sheet date as possible.

3 increase the extent of year-end audit procedures to include more emphasis on the observation of the inventory count and the valuation of the inventory.

4 decrease the extent of testing related to the existence assertion and increase the extent of testing related to the completeness assertion.

5 both a and b, but not c or d.