C) d) The auditor observes the auditee taking a physical inventory count. In addition, a letter is received from a public storage facility stating the amounts of the auditee's inventory stored in it. The company uses a weighted average cost flow assumption, which is tested by the auditor's computer software program. Using audit software, an auditor selects vendors' accounts payable with debit balances from the client's computer system and compares these amounts and their calculation with cash disbursements and vendor credit memos