For clients that carry inventory, auditors can look at inventory trends for any values that are concerning. It helps the auditors to understand what is happening with inventory levels to provide evidence for all assertions. Examine the visualization titled Count per Quarter and answer the questions below.

Question: Examine the visualization titled Low Quantity High Sales. What is the auditor doing with this visualization?

A. Comparing inventory balances to future year sales

B. Investigating low turnover items.

C. Finding the most popular selling items.

D. Comparing inventory balances to sales and purchases volume for the year under audit.

Measure Names Low Quantity High Sales Item No 8NFY-NKSK-7TYG-6P. 9RTK-EEQ3-FXWG-6.. N4RP-YH9U-PXYK-BF.. SLMU-35GY-ZMAA-K. Quantity (Prior year) Purchases Audit Year Sales Audit Year Average Quantity Audit Year 1300 1200 1100 1000 900 800 Value 700 600 500 400 300 200 100 0 - - - 1