Auditors are increasingly likely to have clients who use drones for all or a portion of their inventory counts. Auditors are accustomed to responding to changes in client procedures. Assume a non-pandemic world. Identify and briefly explain two special procedures or activities an auditor would undertake as it relates to their work at the year-end inventory count for a client that extensively utilizes drones in their count. Be sure to explain the purpose of each procedure and what you consider to be most critical for its success. Consider issues that relate directly to the use of drones and / or require particular emphasis given the use of drones. You will be graded on the extent to which your answers are specific to the use of drones