Auditing an attestation client's inventory accounts can vary widely in complexity and time required because of which of the following factors? (Select all that apply.) Whether the client is a manufacturing entity, a merchandising entity, or a service firm. The level of access the client is willing to provide to physical inventory and the inventory accounts. What type of inventory the client holds, and the quantities the client holds the inventory in. Whether the audit is for a publicly or privately traded firm, as generally accepted auditing standards only require inventory audits for publicly-traded firms.