An auditor is unable to observe the physical count of a client's inventory. The client maintains perpetual inventory records. Which of the following would not be an appropriate

alternative procedure?

A$.$ Perform interim test counts of items and compare them with the perpetual inventory financial records.

B$.$ Review transactions occurring between the inventory count date and the date of the financial statements.

C$.$ Interview employees to determine the procedures used to perform the physical inventory count.

D$.$ Evaluate internal controls related to the maintenance of perpetual inventory records.