A diverse number of companies employ outside service companies that specialize in counting, pricing, calculating, and verifying inventory totals. These service companies generally produce a certificate attesting to the value of the physical inventory. Assuming that the service company took inventory from the client's company on the balance sheet date: a. What confidence, if any, can auditors have in the external specialist inventory certificate? Analyze b. What effect, if any, should the inventory certificate from the external specialists on the type of information that the auditors would present? Analyze c. What reference, if any, would the auditors make in their audit report to the certificate of external specialists?