An auditor is working on the audit of the inventory accounts for a major client, and is attempting to determine if controls related to the valuation and completeness assertions are operating effectively for inventory. Which of the following would be a good way for the auditor to test this? The auditor could employ a questioning procedure whereby inventory employees are questioned as to inventory levels, and the results documented. The auditor could employ an observation procedure whereby the auditor physically observes a sample of inventory and matches it to the client's accounting records. The auditor could inspect evidence related to inventory purchases and sales and determine key ratios such as days sales in inventory. None of these answer choices are correct