All of the following are reasons that physical examination of inventory does not eliminate the risk of material overstatement in inventory due to fraud except ________________. Group of answer choices

Management might obtain advance notice of the timing and location of the auditors' physical examination of inventory, so that fictitious inventory is concealed by "moving it to" or "storing it at" other locations that the auditor does not visit. 

Management might pressure customers to accept sales of inventory during this accounting period instead of during next accounting period (i.e., channel stuffing fraud). Management might fabricate shipping documents to make it appear as though inventory is in transit to customers or to its own retail locations. 

Management might be able to rapidly move inventory from one part of a warehouse or storage bin to another part of the warehouse or storage bin without the auditor detecting the fact that she physically examined the same inventory twice